"ABC" company's production costs for January, 2015 were: Direct Material=$10,000 Direct Labor=$5,000 Factory overheads=$1,000

 The amount of cost traceable to specific products is the direct cost of a cost object . Here direct material + direct labor = $15000 option  c .

d) $15,000 because total cost = direct material + direct labor 

Agree with15,000 direct and labor costs

Option  C

Direct material +direct labor =15000

Amount of cost traceable to specific product is $15000 (Direct material + Direct labor)

The answer is C.15000

Direct material +direct labor

15000, the direct materials and direct labor

A traceable cost is a cost for which there is a direct, cause-and-effect relationship with a process, product, customer, geographical area, or other cost object. If the cost object goes away, then the traceable cost associated with it should also disappear.

A business must spend money or it cannot operate. A business separates the costs it incurs into two main categories: fixed costs and variable costs. A business may then break its fixed costs down into subcategories: traceable and common fixed costs. A traceable cost is a fixed cost that has a cause-and-effect relationship with a process, a geographic area, a customer or another entity.

To keep things simple and straight forward sum of all direct costs will be traceable cost. option C $15,000 would be the right answer.

However, Overhead cost has a very complex structure to be specifically apportioned to the activity, its not easy but it is traceable.