1. are identified with and can be traced to a cost object. a. Direct costs b. Factory overhead costs c. Indirect costs d. None of these choices are correct. 2. cannot be identified with or traced to a cost object. a. Direct costs b. Prime costs c. Indirect cost d. None of these choices are correct. 3. consist of selling and administrative costs. a. Direct costs: b. Prime costs c. Penod costs d. Indirect Costs