Jan Holliday Dance Studios is a chain of 45 wholly owned dance studios that offer private lessons in ballroom dancing. The studios are located in various cities throughout the southern and southeastern states. Holliday offers a set of 12 private lessons; students may pay for the lessons one at a time, but each student is required to enroll for at least a 12-lesson plan. The 20-, 40, and 100-lesson plans offer sovings. Each dance instructor is paid a small salary plus a commission based on the number of dance lessons provided. Required: 2 Indicate whether the cost should be classifled as (a) direct, (b) indirect, (c) variable, and (d) fixed with respect to the following list for the cost objects poins points Direct Cost or Variable Cost or Indirect Cost Studios as the Cost Object 4 Fixed Cost 1. Each dancing instructor's salary 2. Manager's salary 3. Music tapes used in instruction 4. Utilities for the studio 5. Part-time studio receptionist 6. Planning and development materials sent from the home office 7. Free lessons given by each studio as a promotion 8. Regional TV and radio advertisements placed several times a year nts Skipped Direct Cost or Variable Cost or Indirect CostFixed Cost Lessons as the Cost Object 1. Each dancing instructor's salary 2. Manager's salary 3. Music tapes used in instruction 4. Utilities for the studio 5. Part-time studio receptionist 6. Planning and development materials sent from the home office 7.1 Free lessons given by each studio as a promotion 8. Regional TV and radio advertisements placed several times a year