Chase University’s College of Business has five departments: Accounting, Economics, Finance, Management, and Marketing. Each department chairperson is responsible for the department’s budget preparation. Indicate whether each of the following costs incurred in the Accounting Department is direct or indirect to the department:

a. Accounting faculty salaries

b. Accounting chairperson’s salary

c. Cost of computer time of university server used by members of the department

d. Cost of office assistant salaries (office assistants are shared by the entire college)

e. Cost of travel by department faculty paid from externally generated funds contributed directly to the department

f. Cost of equipment purchased by the department from allocated state funds

g. Depreciation allocation of the college building cost for the number of offices used by department faculty

h. Cost of periodicals/books purchased by the department

i. Long-distance telephone calls made by accounting faculty