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 carsb. Cost of track and bed (ballast) replacementc. Diesel fuel costsd. Cost to lease (rent) train locomotivese. Depreciation of terminal facilitiesf. Maintenance costs of right-of-way, bridges, and buildingsg. Salaries of dispatching and communications personnelh. Headquarters information technology support staff salariesi. Safety training costsj. Wages of train engineersk. Wages of switch and classification yard personnell. Costs of accident cleanup
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.
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
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