Source: CIMA $($adapted$)$

$($b$)$ The list below shows the cost items that were extracted from Shav n Kay Manufacturers, which supplies the hospitals with bedding. Classify the costs as direct or indirect, variable, fixed, semi$-$variable, stepped fixed, manufacturing and non$-$manufacturing overheads.

$($i$)$ Repairs and maintenance on the machines

$($ii$)$ Wages of machine operators

$($iii$)$ Commission paid to sales personnel

$($iv$)$ Raw materials used for bedding

$($v$)$ Rental paid for factory

$($vi$)$ Telephone expenses incurred

$($vii$)$ Electricity

$($viii$)$ Wages paid to supervisor

$($ix$)$ Portable hard drive for computer

$($x$)$ Chief executive officer's salary

$($xi$)$ Delivery vehicle fuel

$($xii$)$ Stationery and printing

$($xiii$)$ Depreciation of factory equipment

$($xiv$)$ Depreciation of delivery vehicle

$($xv$)$ Depreciation of secretary$\text{'}$s laptop