Classify each of the following as Direct or Indirect (DorI) with respect to traceability to product and as VariableorFixed(VorF) with respect to whether the cost fluctuates in total as activity or volume changes over wide ranges of activity.(10 pts.)

__________1.Sugar for a candy manufacturing plant

__________2.Janitorial services for the plant

__________3.Welding supplies

__________4.Paper for a printing plant

__________5.Salaries of storage room clerks

__________6.Depreciation of the manufacturing plant

__________7.Cost of machining labor

__________8.Abrasives (sandpaper, etc.)

__________9.Supervisory salaries, assembly department

__________10.Factory utilities costs