For the activities and their associated resources listed next, identify the following: (1) a cost driver, (2) flexible resources, and (3) committed resources. Also, label each resource as one of the following with respect to the cost driver:

(a) variable, and

(b) fixed.

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Activity Maintenance Inspection Packing Payable processing Assembly Resource Description Equipment, labor, parts Test equipment, inspectors (each inspector can inspect five batches per day), units inspected (process requires destructive sampling*) Materials, labor (each packer places five units in a box), conveyor belt Clerks, materials, equipment, facility Conveyor belt, supervision (one supervisor for every three assembly lines), direct labor, materials "Destructive sampling occurs whenever it is necessary to destroy a unit as inspection occurs.