Answer:
Direct cost - No because a direct cost can be trace.
Fixed cost - Yes because it has no relationship to volume.
Explanation: A direct cost is a price that can be directly tied to the production of specific goods or services. example of direct costs are direct labor, direct materials, commissions, piece rate wages, and manufacturing supplies. while fixed cost are expenses that do not change as a function of the activity of a business, within the relevant period. examples of fixed costs include rent, insurance premiums, or loan payments.
