Sparky Ltd is a business that employs a number of electricians. The business undertakes a range of work for its customers, from replacing fuses to installing complete wiring systems in new houses.

In respect of a particular job done by Sparky Ltd, into which category (direct or indirect) would each of the following cost elements fall?

● the wages of the electrician who did the job;

● depreciation of the tools used by the electrician;

● the salary of Sparky Ltd’s accountant;

● the cost of cable and other materials used on the job;

● rent of the premises where Sparky Ltd stores its inventories of cable and other materials.