10.1. L02 4 Gatton Foods Ltd manufactures a range of canned meat. Below is a selection of the costs accumulated by its accounting department. Assuming the cost object is the product, classify each of these costs as direct or indirect. Also classify each cost as variable or fixed in respect of its expected reaction to changes in volume of production. (a) Raw meat acquired for processing (b) Purchase of gas for cooking ovens (c) Cost of tin cans (d) Repair costs for canning machines (e) Wages for plant security (f) Depreciation of cooking ovens (g) Freight cost of raw materials inwards (h) Cost of building insurance (i) Cost of can labels (j) Cost of cleaning materials for factory (k) General manager's salary (1) Advertising costs for products sold (m) Factory supervisor's salary (n) Annual licence fee for health regulations (o) Distribution costs to supply products to customers