The terms direct cost and indirect cost are commonly used in accounting.

<p><em><strong>A particular cost might be considered a direct cost of a manufacturing department but an indirect cost of the product produced in the manufacturing department. Classifying a cost as either direct or indirect depends upon.</strong></em></p> <p><em><strong>A. The behavior of the cost in response to volume changes. </strong></em></p> <p><em><strong>B. Whether the cost is expensed in the period in which it is incurred. </strong></em></p> <p><em><strong>C. The cost object to which the cost is being related.</strong></em></p> <p><em><strong>D. Whether an expenditure is unavoidable because it cannot be changed regardless of any action taken.</strong></em></p>