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

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:

Choices:

depreciation of sewing machine

electricity for sewing machine

fabric zipper shoulder straps

president salary

sales force commissions

sales managers salary

wages of sewing machine operator