. . . . . . . . is one which can be conveniently identified with and charged to a particular unit of cost.

Direct cost
Indirect cost
Overhead
None of these

The answer is A. Direct cost.

A direct cost is a cost that can be easily and conveniently identified with a particular unit of cost. For example, the cost of materials used to make a product is a direct cost, because it can be easily identified with the product.

An indirect cost is a cost that cannot be easily and conveniently identified with a particular unit of cost. For example, the cost of rent for a factory is an indirect cost, because it cannot be easily identified with any particular product.

Overhead is a general term for indirect costs.

I hope this helps! Let me know if you have any other questions.

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