Managerial Accounting: Creating Value in a Dynamic Business Environment 11th Edition by Ronald Hilton,David Platt

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Indicate whether each of the following costs is a direct cost or an indirect cost of the restaurant in a hotel.
a. Cost of food served.
b. Chef's salary and fringe benefits.
c. Part of the cost of maintaining the grounds around the hotel, which is allocated to the restaurant.
d. The portion of the cost of advertising the hotel that has been allocated to the restaurant.