Jed Training Centre provides training courses to corporate and individual clients. They have an office and training space they use for delivering courses, unless the corporate client invites them to their premises. They have 5 full-time trainers that receive a monthly salary, and hire a part-time trainer for a course specialised in taxation. The cost object is a training course for the corporate client regardless of number of attendees, and is the individual client when they take a training course.

The cost elements include, amongst others:

1. Full-time trainers' salary

2. Part-time trainer's fee

3. Rent of premises

4. Print-outs of material used in courses 5. Software licences

6. Transportation to client premises

Question:

a. Identify the relevant cost object/cost objects for each cost element

b. In relation to the relevant cost object classify each item as direct or indirect c. In relation to the relevant cost object classify each item as fixed or variable