Classic Chairs manufactures upholstered wooden chairs They incur the following types of costs in their manufacturing process: 1 Wood 6 Sandpaper 2 Salaries of inspectors 7 Upholstery Fabric Lubricant used to keep tools and machinery used |Property taxes on the 3 8 to cut and carve wood manufacturing plant functioning smoothly. Depreciation on the 4 Factory Rent 9 woodcutting and carving tools and machinery 5 Wages of wood carving 10 Brushes used to apply and assembly workers paint and stain to chairs The cost items above which are considered direct and variable are: ( a) 1, 3, 5, 6, & 10 O b) 5, 6, 7, & 10 O c) 3, 5, & 6 O d) 1, 3, 5, & 7 O e) 1, 5, & 7 ( f) None of the above