(Direct vs. indirect costs) Following is a list of raw materials that might be used in the production of a laptop computer: touch pad and buttons, net¬ work connector, battery, AC adapter, CD drive, mother board, glue, screws, paper towels, and machinery and equipment oil. The laptops are produced using the same building and equipment used to produce desk top comput¬ ers and servers. Classify each raw material as direct or indirect when the cost object is the

a. Laptop

b. Computer production plant LO1.