Adventure Holiday sells thousands of tour packages each month through its various branches. A branch manager's salary would be a(n) _______of selling a tour package 2. is a cost that is incurred to support a number of cost objects but cannot be traced to them individually Adventure Holiday sells thousands of tour packages each month thought its various branches. 3. A branch managers salary would be a(n)_of the branch.

Direct Cost can be defined as materials, labor and expenses that is related to the production of a product.They are Directly accountable to a cost object. It is a cost that can be easily and conveniently traced to a specified cost object.

Indirect Cost can be defined simply as costs that are not directly accountable to a cost object example is a particular facility, function or product. Indirect costs are usually fixed or variable and they include administration, personnel and security costs.they occur as a result of a firm's general operations and are not directly tied to any specific cost object. It cannot be easily and conveniently traced to a specified cost object.

Common cost is said to be simply as a the coost of operating a facility, activity e. t. c that is shared by two or more people or users. It is usually incurred to aid a some of cost objects but that which cannot be traced to the individual.