6. Classification of costs, manufacturing sector. The following items are normally found in the costs reports of a sedan car assembly company: a. Cost of engines shipped from producing plants. b. Salary of research and development officer in the assembly plant. c. Annual fire insurance policy for the assembly plant. d. Wages paid to temporary assembly-line workers hired in periods of high production, workers are paid on an hourly basis. e. Electricity cost in the assembly plant. f. Freight costs of parts received from suppliers. g. Annual awards dinner for suppliers. h. Salary of design engineer who monitors design changes. i. Communications costs, under a plan basis. Required: Classify each cost as either direct or indirect with respect to the assembly process and variable or fixed with respect to how the total costs of the plant change as the number of cars assembled changes. Use the format below: a. b. c. d. e. f. g. i. Costs Item Direct or Indirect Variable or Fixed