TGA Processing plans to produce and sell an industrial product (can be consumed by human/animal) to its customers in West Malaysia. The factory consists of 5 departments: Storage, Production, Maintenance, Quality Control and Warehouse. The functions of the departments are as followed:

Storage: receiving, storing and preparing raw materials before production

The newly recruited manager is very concerned with the possible inefficiency and ineffectiveness of operating _________________ (Storage/Production/Maintenance/QC/Warehouse) department when he/she discovers that all the operating supervisors in his/her department are very lack of academic credential. In order to overcome the problem, the manager decides to conduct a series of training sessions. In preparing the training materials, the manager requires you (as an intern) to conduct some research on the following:

(d) When operating your department, you will encounter some situations in which the following changes have taken place in your department:

Direct costs have become indirect costs (20 marks)