If the cost object were the "mixing department" rather than units of production of each kind of bread, which preceding costs would now be direct instead of indirect costs: (only complete the necessary answer boxes. leave all other boxes blank.)

Things that could be considered as direct costs are:

Materials handlers

Machinist

Direct costs includes direct labor, commissions, piece rate wages, direct materials, and manufacturing supplies. Material handlers are included in direct labor and Machinist would be included as commission.