Classifying costs in a service company

A partial list of the costs for Wisconsin and Minnesota Railroad, a short hauler of freight, follows. Classify each cost as either  indirect  or  direct.  For  purposes  of  classifying  each cost,  use  the  train  as  the  cost object.

a.     Cost to lease (rent) railroad cars

b.     Cost of track and bed (ballast) replacement

c.     Diesel fuel costs

d.     Cost to lease (rent) train locomotives

e.     Depreciation of terminal facilities

f.      Maintenance costs of right of way, bridges, and buildings

g.     Salaries of dispatching and communications personnel

h.     Headquarters information technology support staff salaries

i.       Safety training costs

j.      Wages of train engineers

k.     Wages of switch and classification yard personnel

l.       Costs of accident cleanup