Answer:
b.processing departments
Explanation:
The direct cost is the cost that is directly or positively related to the production of the product
It includes direct material cost, direct labor cost.
The direct cost i.e direct material cost and the direct labor cost are directly charged to the processing department because on this department, there are a number of processes through which it can make a finished product
Moreover, the cost is not identifiable and the production of goods is engaged in the same nature.
