To illustrate how the basic concepts underlying the design of a cost accounting system apply to a firm not involved in manufacturing, the following two questions focus on an architectural firm specializing in residential construction. The firm specializes in single$-$family homes, renovations, and multifamily projects that can include retail.

List two items that would normally be captured as direct costs in accounting for the cost of providing architectural services for a particular client.

List two items that would normally be captured as indirect costs $($i$.$e$.,$ overhead$)$ in accounting for the cost of providing architectural services for a particular client.