Exercise 12-1A (Static) Direct versus indirect costs LO 12-1 Ludmilla Construction Company is composed of two divisions: (1) Home Construction and (2) Commercial Construction. The Home Construction Division is in the process of building 12 houses and the Commercial Construction Division is working on three projects. Required a. Identify each cost as being a direct or indirect cost, assuming the cost objects are the individual products (houses or projects). b. Identify each cost as being a direct or indirect cost, assuming the cost objects are the two divisions. c. Identify each cost as being a direct or indirect cost, assuming the cost object is Ludmilla Construction Company as a whole. Complete this question by entering your answers in the tabs below. Identify each cost as being a direct or Indirect cost, assuming the cost objects are the individual products (houses or profects)