Question: Sparky Ltd is a business that employs a number of electricians. The business undertakes a range of work for its customers, from replacing fuses to installing complete wiring systems in new houses. In respect of a particular job done by Sparky Ltd, into which category (direct or indirect) would each of the following costs fall?
• The wages of the electrician who did the job.
• Depreciation of the tools used by the electrician.
• The salary of Sparky Ltd's accountant.
• The cost of cable and other materlais used on the job.
• Rent of the premises where Sparky Ltd stores its inventories of cable and other materials.