Michelle's Tax Services has two departments, tax and audit. The tax department has two product lines, business returns and individual returns. A list of costs and three cost objects from Michelle's Tax Services are shown below.

A. Subscription to personal tax-law updates publication B. Ink supplies for tax department photocopy machine C. Portion of total rent for tax department office space D. Wages for tax department administrative assistant E. Tax partner's salary F. Charges for long distance call to Mr Cross about personal tax return questions G. Tax partner lunch with Mr Cross (the tax partner has lunch with each client at least once per year)