Direct cost incurred can be identified with ________.

A. each department

B. each unit of output

C. each month

D. each executive

Answer: Option B

Solution(By Examveda Team)

Direct cost incurred can be identified with each unit of output. Direct costs (such as for labor, material, fuel or power) vary with the rate of output but are uniform for each unit of production, and are usually under the control and responsibility of the department manager.