Cavite Bargain Store, CBS, has been engaged in buying and distributing video and musical items. Sales are recorded separately for both items. Classify each of the cost items below as either direct or indirect (D or I) with respect to the musical section and either Variable or Fixed (V or F) with respect to how the total costs of the musical section as the number of musical items sold changes. Normally, you will have two answers (D or I, V or F) for each of the following cost items:

Cost Items	D or I	V or F
Cost of coffee provided free to all customers
Freight costs of musical items shipped by suppliers to CBS
Subscription to Musical Trends magazine
Annual retainer paid to musical items distributor
Electricity costs of CBS, single bill covers entire store
Cost of musical items purchased for sale to customers
Salary of the general manager of CBS
Depreciation expense on store's lease improvements
Leasing of computer software used for financial budgeting CBS Store
General supplies for store maintenance
Communications costs to suppliers and customers
Salary of musical items Supervisor
Salary of video items Supervisor
Store advertising expense covering all items held for sale