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Classify each item as direct (D) or indirect (I) and as variable (V) or fixed (F). For each of the 10 items you will have

Classify each item as direct (D) or indirect (I) and as variable (V) or fixed (F). For each of the 10 items you will have two answers, D or I and V or F.

1. Factory rent

2. Salary of a factory storeroom clerk

3. Cement for a road builder

4. Supervisor training program

5. Abrasives (e.g., sandpaper)

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