Question: Indirect costs O cannot be traced directly to or identified with a cost object, or are so immaterial as to not be cost-effective in tracing

Indirect costs O cannot be traced directly to or identified with a cost object, or are so immaterial as to not be cost-effective in tracing directly to the cost object. must be traced directly to or identified with a cost object. allow for a certain amount of "leeway" between estimated costs and actual costs. cannot be considered a part of the final cost of a manufactured product
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