Indicate whether each of the following statements is true or false. Indirect costs cannot be traced to a cost object in a cost-effective manner. For a factory with several departments, each department could be treated as a cost object. Depreciation on a factory building is a direct cost for the departments in the factory. For a factory with several departments, depreciation on equipment used in one department would be a direct cost to that department. An individual cost cannot be both fixed and direct with respect to a particular cost object