(3) The Sta. Rosa, Laguna plant of Toyota Motors Philippines, Inc. assembles two types of cars (Vios and Altis). Separate assembly lines are used for each type of car. Required: Classify each of the following cost items as: (i) Direct or indirect (D or I) costs with respect to the type of car assembled. (ii) Fixed, variable, or semi-variable (F,V, or S) costs with respect to how the total costs of the plant change as the number of cars assembled changes. (a) Cost of tires used for Altis (b) Salary of public relations manager for Sta. Rosa plant (c) Annual awards dinner for Vios suppliers (d) Salary of engineer who monitors design changes on Altis (e) Freight costs of Vios engines shipped from Toyota City, Japan to Laguna, Philippines. (f) Electricity costs for Sta. Rosa plant (single bill covers the entire plant) (g) Wages paid to temporary assembly-line workers hired in periods of high production (paid on an hourly basis) (h) Annual fire insurance policy cost for Sta. Rosa plant