Ransom Manufacturing Company operates its three production departments within a single facility. Each department produces its own products and maintains its own production equipment. Although they...

Ransom Manufacturing Company operates its three production departments within a single facility. Each department produces its own products and maintains its own production equipment. Although they share a common facility, each department is overseen by separate supervisor. Which one of the following costs is a direct cost of each department?  Lease payment on facility Depreciation on the facility Plant manager salary Cost of goods sold