4-27. Mike Shiau is the finance director for faculty research at Big and Prestigious University (BPU). The research division has an administrative staff that is responsible- for managing the administrative aspects of all BPU's research grants. Faculty research is carried out in a dedicated research building that is divided into 20 specialized laboratories. Grants are expected to pay for a share of the building expenses as well as the cost of the portion of the laboratory they use. When a grant is awarded, a faculty researcher is paid to manage the project, and she hires graduate assistants to work on the grant. Faculty researchers and research assistants are paid fixed amounts for their work on a grant. In general, carrying out the research funded by a grant also requires the use of supplies. If Mike is trying to measure the costs associated with one specific grant, which of the grant expenses would be considered a. direct, b. indirect, c. fixed, and d. variable?