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If a road is congested,what would use of that road by an additional person lead to
Unused Capacity
The available but unutilized production capability or volume in a given period, indicating inefficiencies or room for output expansion.
Cost Object
Anything for which cost data are desired. Examples of cost objects are products, customers, geographic regions, and parts of the organization such as departments or divisions.
Indirect Cost
Costs that are not directly traceable to a specific product, project, or activity, such as utilities, rent, and administrative expenses.
Direct Cost
A cost that can be easily and conveniently traced to a specified cost object.
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