Which of the following should be measured with a direct cost chargeback method?

A.
Power and cooling consumed

B.
CPU cycles used

C.
Technical staff

D.
Square footage cost of the facility

Explanation:
CHARGEBACK METHODS
A range of approaches have been developed for implementing chargeback in an organization, as summarized
in the figure below. The degree of complexity, degree of difficulty, and cost to implement decreases from the
top of the chart [service-based pricing (SBP)], to the bottom [high-level allocation (HLA)]. HLA is the simplest
method; it uses a straight division of IT costs based on a generic metric such as headcount. Slightly more effort
to implement is low-level allocation (LLA), which bases consumer costs on something more related to IT activity
such as the number of users or servers. Direct cost (DC) more closely resembles a time and materials charge
but is often tied to headcount as well.
https://journal.uptimeinstitute.com/it-chargeback-drives-efficiency/