A direct cost is a cost that is: Multiple Choice Identifiable as controllable. Traceable to the company as a whole. Does not change with the volume of activity o Traceable to a single cost object. o Traceable to multiple cost objects. o Which of the following costs would not be classified as factory overhead? Multiple Choice C) Property taxes on maintenance machinery Insurance on factory building. o Wages of the factory janitor. o Rubber for the soles of shoes produced. o o Small tools used in production