1. On October 1, 2019, Santana Rey, launched a computer services company, Business Solutions, that is organized as a corporation and provides consulting services, computer system installations, and custom program development.

Santana decides to diversify her business by also manufacturing computer workstation furniture.

Classify the following manufacturing costs of Business Solutions as either (a) variable (V) or fixed (F), and (b) direct (D) or indirect (I).

Manufacturing Costs	a. Variable or Fixed	b. Direct or Indirect
1. Monthly flat fee to clean workshop
2. Laminate coverings for desktops
3. Taxes on assembly workshop
4. Glue to assemble workstation component parts
5. Wages of desk assembler
6. Electricity for workshop
7. Depreciation on manufacturing tools