QUIZ 1-COST ACCOUNTING PART I. The following are items that are normally found in the costs reports of a car assembly company. Classify each cost as either direct (D) or Indirect with respect to the assembly process and variable (V) or fixed (F) with respect to how the total costs of the plant change as the number of cars assembled changes. D/ V/F Cost of engines shipped from producing plants Salary of research and development officer in the assembly plant Annual fire Insurance policy for the assembly plant Wages paid to assembly line workers on an hourly basis Electricity cost in the assembly plant Freight cost of parts received from suppliers Depreciation of machines in the assembly plant Salary of assembly plant supervisor Rent paid for the assembly plant Seats installed incars