Accompany manufactures and sells toys and incurs the following three costs: (i) Commission paid to sales staff. (ii) Rental of the finished goods warehouse. (iii) Depreciation of its own fleet of delivery vehicles (iv) Plastic for making toys. Which of the above would be classified as: direct costs? A. (iv) only O B. (i) and (ii) O c. (ii) and (iii) and (iv) O D. (i), (ii) and (iii)