Your sister turned her pottery hobby into a small business called Glazed Over. She manufactures and sells bowls that can be used for decoration or for birdbaths. She has one employee who works 40 hours per week, no matter how many bowls are made. Your sister has asked your advice in developing a cost function for the bowls so that she can estimate costs for the next period. The following list of costs comes from your sister's general ledger. Assume that the cost object is an individual unit (i.e., bowl). Categorize each cost as direct (D) or indirect (l) and as fixed (F), variable (V), or mixed (M). Fixed (F), Direct (D)/ Variable (V) Indirect (1) or Mixed (M) Dor! F A. Employee wages D V B. Clay used to make bowls 1 F C. Depreciation on the kilns Dor! V D. Glaze (the finish painted on the bowls) E. Brushes for the glaze F. Electricity G. Business license H. Advertising 1. Pottery studio maintenance (cost of weekly cleaning service) J. Packing materials for the bowls