Final answer:
The cost that should be classified as a direct cost is the wages paid to the construction crew, as direct costs can be directly attributed to a specific project or product.
Step-by-step explanation:
Among the options provided, the cost that should be classified as a direct cost is wages paid to the construction crew. This is because direct costs are those that can be directly attributed to a specific project or product. The construction crew's wages are directly related to and vary with the construction projects they work on, making them a direct cost.
On the other hand, the wages paid to the project's cost accountant, while also a form of labor cost, would typically be considered an indirect cost because they cannot be directly attributed to a specific construction project. Cost accountants provide services that benefit multiple projects or the company as a whole. Similarly, the wages paid to the sales staff are not directly tied to the production or construction process and are, therefore, an indirect cost.
Taxes, like payroll taxes, can include both direct and indirect components depending on their nature and the subject of the taxes. However, they are not directly tied to the production process in the same way as the construction crew's wages.
Answer: b. Wages paid to the construction crew