Classify each of the following costs as a direct cost or an indirect cost assuming the cost object is the new car sales department of a local car dealership.

a. Salary of the manager of the dealership

b. Sales commissions

c. Cost of new cars

d. Cost of car detailing

e. Salary of the receptionist for the dealership

f. Depreciation on the building

g. Advertising in the local newspaper

h. Salary of the sales manager for new car sales

i. Cost of drinks provided in the reception area

j. Cost of gasoline used at the dealership

k. Utilities expense for the building that houses the sales department

l. New car brochures provided to prospective buyers.