Answer:
Indirect costs.
Step-by-step explanation:
The total cost of a product varies with allocation of indirect costs. Direct costs don't seem to be making problems as they will be directly identifiable. Stebacks in traditional ranges from its pools of all the indirect costs and allocates them using the allocation bases to departments. This allocation method in certain cases doesn't be because it pools the indirect costs of all products of various stages while within the cost of individual activities are assigned first and are directly used because the basis of assigning cost to the final word cost objects. Implying that it assigns over heads to every activity first, then reallocates that cost to the individual product or service.