A company makes wooden toys. Classify each of the following costs into Direct or Indirect cost.

1. Wood,purchasedtomaketoys

2. Salary paid to the manager of the wood cutting department

3.Paintandvarnish,purchasedforfinishingtheassembledtoys.

4. Petrol for a delivery lorry belonging to the company, and used to deliver finished

toys to customers.

5. Power for operating wood-cutting machinery

6. Bank charges

7. Telephone rental and charges

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