College Carriers manufactures backpacks that are sold to students for use as book bags.

Required:

Identify specific item(s) in the company's manufacturing, selling, or administrative processes for which the cost would be classified as

a.	Raw material:
b.	Direct labor:
c.	Variable manufacturing overhead:
d.	Fixed manufacturing overhead:
e.	Fixed administrative expense:
f.	Fixed indirect selling expense:
g.	Variable direct selling expense: