4) Sky Music runs a large store in Mississauga, Toronto. The store sells both movies (DVD) and music (CD). For reporting purpose Sky Music records revenues for both section separately. Classify each of the following cost item as Direct or Indirect (where CD is the cost object), as Inventoriable or Period and as Fixed or Variable with respect to sales volume (5). a) Cost of sales manager's salary b) Costs of CDs purchased for sale to customers c) Subscription to DVD Developments magazine d) Annual retainer paid to a CD distributor e) Leasing of Enterprise Resource Planning (ERP) software used for financial budgeting at the store f) Entertainment costs the store incurs for the customers. g) Maintenance costs of the store. h) Freight-in costs of both CDs and DVDS purchased by the store. i) Freight-out costs the store incur for special customers j) Depreciation on store furniture.