Final answer:
Choice B, the cost of labels for a specific soup, is the indirect cost because if the labels are used across various soup varieties, it cannot be attributed to a single type of soup, unlike the cost of cans which are a direct cost.
Step-by-step explanation:
In cost accounting, there is a distinction between direct costs and indirect costs. Direct costs are those expenses that can be traced directly to a specific product, while indirect costs are costs that are incurred for multiple products and cannot be directly traced to a single product. In the case of a Campbell Soup factory, answer choices A), C), and D) all represent direct costs because they can be directly attributed to the production of a specific soup. However, choice B, the cost of labels for a specific soup, might initially seem like a direct cost, but if the labels are used across various soup varieties, their cost becomes an indirect cost because it is not solely attributable to one type of soup. Moreover, choice D, the cost of cans for a specific soup, is a direct cost since cans are filled with the soup and are directly associated with its packaging. Thus, choice B is the correct indirect cost as it is less likely to be associated with a single product