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12. Which one of the following 4 points items is typically an example of an indirect cost of a cost object? * O A) courier charges for shipment delivery B) manufacturing plant electricity C) direct manufacturing labour D) wood used for furniture manufacture E) refundable sales tax on direct materials 0000 13. Cost allocation is * 4 points A) the process of tracking both direct and indirect costs associated to a cost object. B) the process of determining the actual cost of the cost object. C) the assignment of indirect costs to the chosen cost object. 000 O D) a function of cost tracing