(Direct vs. indirect costs) Pitino State University’s College of Business has five departments: Accounting, Finance, Management, Marketing, and Infor¬ mation Systems. Each department chairperson is responsible for the depart¬ ment’s budget preparation. Indicate whether each of the following costs incurred in the Marketing Department is direct or indirect to the department:

a. Marketing chairperson’s salary

b. Cost of computer time of campus mainframe used by members of the department

c. Marketing faculty salaries

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

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

f. Cost of secretarial salaries (secretaries are shared by the entire college)
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 departmentLO1.