ACCT. 20200-FINAL EXAM-SPRING 2022 Name CLOSED BOOK (20 points) Identify the cost behavior determine if the costs are direct or indirect for a specific segment (identified in bold type and underlined) and identify the cost category of the costs listed below that are reported by a regional chain of gas stations. In addition to the fuel center, the operation also includes a(1) convenience store carrying a variety of food items (2)Subway sandwich shop (3) towing service (4) video game arcade. All of the segments are located in one building. NOTE:the first cost is completed as an example. Cost Behavior (i.e., Variable; Non-variable; Direct or Semi-variable) Indirect VARIABLE DIRECT Cost category (i.e., material, labor or overhead) MATERIAL (0) Gasoline sold by the fuel center. (1) Heating and air conditioning costs of the garage space used for the towing service. (2) Hourly wage paid to the sandwich preparers at the Subway sandwich shop. (3) Compensation of the convenience store manager who is paid a monthly salary. The net operating income of the convenience store is used to determine the convenience store manager's monthly bonus. (4) Cost of new software for BIG STEAL TRUCKING, a very popular video game, from the perspective of the video game arcade. (5) Salary paid to the manager of the towing service operation who is also the driver of the tow truck. (6) Cost of food sold at the convenience store. OVERHEAD (7) Salary of the CFO (Chief Financial Officer) of the regional chain as treated by the fuel center.