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 costs fall?

1 The wages of the electrician who did the job.

2 Depreciation of the tools used by the electrician.

3 The salary of Sparky Ltd’s accountant.

4 The cost of cable and other materials used on the job.

5 Rent of the premises where Sparky Ltd stores its inventories of cable and other materials.