that textbook) pre Variable Costs: Fixed Costs: Direct Costs Cost object: BMW X5s produced Example: Tires used in assembly of automobile Cost object: BMW X5s produced Example: Salary of supervisor on BMW X5 assembly line rect Costs Cost object: BMW X5's produced usage i Example: Power costs at Spartanburg plant. Power metered only to the plant, where are assembled multiple products Cost object: BMW X5s produced Example: Annual lease costs at Spartanburg plant. Lease is for whole plant, where multiple products are produced. a. Evaluate whether the cost object is identical in each of the four boxes.