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# Long description

A box containing cost behaviour patterns is divided into boxes with variable cost and fixed cost. Both variable and fixed costs are divided into direct cost and indirect cost. The variable and direct cost will have a cost object, such as assembled car, where tyres are used in the car assembly. The variable and indirect cost would also have a cost object – assembled car, for example, power costs where power usage is metered only to the plant. Fixed and direct cost would have a cost object marketing department, for example, annual leasing cost of cars used by salesforce representatives. Fixed and indirect cost with cost object – marketing department, for example, monthly charge by corporate computer centre for marketing’s share of corporate computer costs.