A manufacturing plant produces two product lines: golf equipment and soccer equipment. An example of a direct cost for the golf equipment line is ________.
◦ beverages provided daily in the plant break room for the entire staff
◦ monthly lease payments for a specialized piece of equipment needed to manufacture the golf driver
◦ salaries of the clerical staff that work in the company administrative offices
◦ overheads incurred in producing both golf and soccer equipment