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No. Variable cost is the same as direct cost because it can be varied directly to the cost centre or cost unit,while indirect cost can't be varied directly to it cost centre or cost unit.

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Q: Are variable cost are always indirect cost?
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Variable cost can always be traced directly to the cost object?

No, because varible cost can be direct or indirect cost. Direct cost can always be traced directly to a cost object, but not indirect cost. For example, sales commission.


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Is direct material a selling cost?

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Research and development cost is indirect cost as this cost is not directly required to manufacturing the production units and that’s why always an indirect cost.


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