Scenario: TGA Processing plans to produce and sell (cookies) an industrial product can be consumed by human/animal to its customers in West Malaysia. The factory consists of 5 departments: Storage, Production, Maintenance, Quality Control and Warehouse. The functions of the departments are as followed: CHOOSEN DEPARTMENT: STORAGE DEPARTMENT (a) STORAGE : receiving, storing and preparing raw materials before production. The newly recruited manager is very concerned with the possible inefficiency and ineffectiveness of operating _________________ (STORAGE) department when he/she discovers that all the operating supervisors in his/her department are very lack of academic credential. In order to overcome the problem, the manager decides to conduct a series of training sessions. In preparing the training materials, the manager requires you (as an intern) to conduct some research on the following: (a) Based on your research, using your department as cost object, describe the concepts of: a) I- Direct cost are business expenses which that can directly apply to producing a specific cost object such as goods or services. For an example, direct cost includes direct labour, direct materials and manufacturing supplies. Direct cost can be either variable or fixed. II Indirect costs are expenses that apply to more than a one business activity. Example of indirect costs include rents, utilities, office expenses, employee salary and overhead costs. Indirect costs are also similar to direct cost which can be either variable or fixed. III Variable costs are expenses that fluctuate proportionally with the quantity of output, which can change depending on the companys production volume. Variable cost is calculated as (total quantity of output) x (variable cost per unit of output). For an example, plastic is used to create a plastic product, in this case plastic is the key component of a plastic product and so varies in direct proportion to the number of units manufactured. IV) Fixed costs are unlike variable costs which does not change when sales or production volume increases or decreases. Fixed costs are directly associated with manufacturing a product or delivering a service. Example of fixed cost are property cost, rent and salary. (8 marks) C) In order to operate efficiently and effectively, there are certain costs must be Incurred by your cost object. (i) Identify Five (5) important costs incurred by your storage department. (10 marks) - Five important costs incurred by Storage Department 1. Rent for Warehouse. 2. Insurance for Storage of goods as well as the warehouse. 3. Stock handling Costs 4. Warehouse Management costs 5. Depreciation Costs of Equipment and Warehouse D) Referring to the costs at PART C(i), assign them into the following categories and, apply the concepts you have described at PART (A) to support your decision. (i) Variable costs and Fixed costs (10 marks) (ii) Direct costs and indirect costs (10 marks) PLEASE HELP ME WITH QUESTION D (i and ii) ONLY BY REFERRING TO PART C (i) AND PART (A) ANSWER . Thank you, I will give a good rating.