For material transportation, conveyors are used when the prevailing conditions include
-Loads are uniform
- Routes do not vary
- Materials move relatively continuously

Direct expense is an expense incurred that varies directly with changes in the volume of a cost object.
A cost object is any item for which you are measuring expenses, such as products, product lines, services, sales regions, employees, and customers. The materials used to construct a product for sale.

Examples of indirect expenses include: salaries, insurance, depreciation of equipment, equipment maintenance, facility rent , office supplies, and advertising and marketing