QUESTION FOUR $[25]4\mathrm{.}1$ ?Serdy NPO is a non$-$profit organisation that provides a variety of services to the elderly. Thecentre is organised into a number of departments, one of which is the meals$-$on$-$wheelsprogramme that delivers hot meals to seniors in their homes on a daily basis. Below a numberof costs of the centre and the meals$-$on$-$wheels programme are listed$\mathrm{.}4\mathrm{.}1\mathrm{.}1$ ?The cost of groceries used in meal preparation$\mathrm{.}4\mathrm{.}1\mathrm{.}2$ ?The cost of leasing the meals$-$on$-$wheels delivery vehicle$\mathrm{.}4\mathrm{.}1\mathrm{.}3$ ?The cost of incidental supplies such as salt, pepper, napkins, etc$\mathrm{.}4\mathrm{.}1\mathrm{.}4$ ?The cost of petrol consumed by the meals$-$on$-$wheels delivery vehicle$\mathrm{.}4\mathrm{.}1\mathrm{.}5$ ?The rent on the facility that houses the centre, including the meals$-$on$-$wheelsprogramme$\mathrm{.}4\mathrm{.}1\mathrm{.}6$ ?The salary of the part$-$time manager of the meals$-$on$-$wheels programme$\mathrm{.}4\mathrm{.}1\mathrm{.}7$ ?Depreciation on the kitchen equipment used in the meals$-$on$-$wheelsprogramme$\mathrm{.}4\mathrm{.}1\mathrm{.}8$ ?The hourly wages of the person who drives the delivery vehicle and delivers the meals.Required:Categorise each cost listed above $($number $4\mathrm{.}14\mathrm{.}8)$ ?as a direct $($D$)$ ?or indirect $($I$)$ ?cost of themeals$-$on$-$wheels programme, AND whether it is variable $($V$)$ ?or fixed $($F$)$ ?with respect to thenumber of seniors served. $(16)$Note: Only write the question number $(4\mathrm{.}14\mathrm{.}8)$ ?and D or I AND V or FFor example:$4\mathrm{.}1\mathrm{.}9$ ?D V$4\mathrm{.}2$ ?Distinguish between the role of a financial account and that of a managementaccountant.