Essential College Supplies (ECS) is a store on the campus on a large Midwestem university. The store has both an apparel section (-shirts with the school logo) and a convenience section. ECS reports. revenues for the apparel section separately from the convenience section. Requirement Classify each cost item (A-H) as follows: a. Direct or indirect (D or 1) costs of the total number of t-shirts sold b. Variable or fixed (V or F) costs of how the total costs of the apparel section change as the total number of t-shirts sold changes. (If in doubt, select on the basis of whether the total costs will change substantially if there is a large change in the total number of 1-shirts sold.) Requirement a. Classify each cost item (A-H) as direct or indirect (D or 1) costs of the total number of t-shirts sold Cost Item A Annual fee for licensing the school logo B. Cost of store manager's salary C. Costs of t-shirts purchased for sale to customers D. Subscription to College Apparel Trends magazine E. Leasing of computer software used for financial budgeting at the ECS store Dori F Cost of coffee provided free to all customers of the ECS store G. Cost of cleaning the store every night after closing H. Freight-in costs of t-shirts purchased by ECS