TEB Tree Service, LLC $($hereafter TEB$),$ provides and plants trees for individual homeowners and builders. Once a customer orders from a catalog, TEB buys trees from an unrelated nursery, brings them to the customer$$s location, tests the soil, adjusts the soil as necessary using fertilizer, and plants the tree. Member of the tree planting crew are trained for four hours at company headquarters at minimum wage and then paid based on the number of trees planted by the crew.

TEB provides high$-$deductible health insurance and disability insurance for all its employees.

The cost object is the customer, whether the customer is an individual or a builder. Indicate whether the following costs are direct or indirect with respect to the customer cost object. Assume all amounts are material $($i$.$e$.,$ do not assume a cost is immaterial and, therefore, the answer does not matter$).$