College Carriers manufactures backpacks that are sold tostudents for use as book bags.Required:Identify specific item(s) in this company's manufacturing,selling, or administrative processes for wh \\begin{tabular}{|l|l|} \\hline \\multicolumn{1}{|c|}{ Costs } \\\\ \\hline a. Raw material: & \\\\ \\hline b. Direct labor: & \\\\ \\hline c. Variable manufacturing overhead: \\\\ \\hline d. Fixed ma 2 answers