Classify each of the following costs as a direct cost or an indirect cost, assuming that the cost object is the Juniors Department (clothing and accessories for teenage and young women) in the Stow Kohl's department store. (Kohl's is a chain of department stores and has stores located across the United States.)

deprecation of the building:  INDIRECT COSTScosts of costume jewelry on the mannequins in the juniors department : DIRECT COSTScost of bags used to package customer purchases at the main registers for the store : INDIRECT COSTS the median kohl's store manager salary:  INDIRECT COSTScost of the security staff at the medina store : INDIRECT COSTSmanager of juniors department:  DIRECT COSTSjunior department sales clerks : DIRECT COSTScost of juniors clothing:  DIRECT COSTScost of hangers used to display the clothing in the store : INDIRECT COSTSelectricity used for the building : INDIRECT COSTScosts of radio advertising for the store:  INDIRECT COSTSjuniors clothing buyers' salaries (these buyers buy for all the juniors departments of kohl's store):  INDIRECT COSTS

Explanation:

Indirect costs cannot be directly traced to a cost object, while direct costs can be directly traced. Usually direct costs tend to vary depending on total output, while indirect costs tend to be fixed.