Which of the following costs could be directly traced to specific flavors of ice cream?

Walk$-$in freezer depreciation

Wages paid to employees scooping ice cream in the store

Cost of ingredients used to make ice cream

Cost of electricity used to run the batch freezer that makes ice cream

Liability insurance costs

Salaries paid to managers producing batches of ice cream

Cost of water used to cool the batch freezer that makes ice creamMy