An example of a fixed cost that would be considered a direct cost is: a cost accountant\'s salary when the cost object is a unit of product the rental cost of a warehouse to store finished goods when the cost object is the Purchasing Department a production supervisor\'s salary when the cost objective is the Production Department Board of Directors\' fees when the cost object is the Marketing Department Solution Example for fixed cost that would be considered as a direct cost is : \'C\'. A production supervisor\'s salary when the cost objective is the production department. .