3- Classify each of the following cost items as: a. Value Adding or Non-Value adding costs with respect to a video section of a corporation. b. Period or product costs You will have two answers for each of the following items. Explain each answer [4 Marks] A. Annual retainer paid to a video distributor B. Electricity costs of HEC store (single bill covers entire store) D. Subscriptions to video trends magazine C. Costs of videos purchased for sale to customers F. E. Leasing of computer software used for financial budgeting at HEC store Cost popcorn provided free to all customers of HEC G. Earthquake insurance policy for HEC store H. Shipping costs of videos purchased by HEC