Classify each of the following costs as a direct cost or an indirect cost assuming the cost object is the Produce Department$($fruit and vegetable$$ department$)$ of a local grocery store.

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Part $1$

Complete parts$($a$)$ through$($f$).$

a$.$ Produce manager's salary.

b$.$ Cost of the produce

c$.$ Store utilities

d$.$ Bags and twist ties provided to customers in the Produce Department for packaging fruits and vegetables

e$.$ Depreciation expense on refrigerated produce display shelves

f$.$ Cost of shopping carts and baskets