Rundle Manufacturing Company makes tents that it sells directly to camping enthusiasts through a mail-order marketing program. The company pays a quality control expert $65,100 per year to inspect completed tents before they are shipped to customers. Assume that the company completed 1,570 tents in January and 1,130 tents in February. For the entire year, the company expects to produce 10,500 tents.

Required

3. If the cost objective is to determine the cost per tent, is the experts salary a direct or an indirect cost?

4. How much of the experts salary should be allocated to tents produced in January and February?