Buger Research (BR) is a marketing research firm that organizes focus groups for consumer-product companies. Each focus group has eight individuals who are paid $50 per session to provide comments on new products. These focus groups meet in hotels and are led by a trained, independent marketing specialist hired by BR. Each specialist is paid a fixed retainer to conduct a minimum number of sessions and a per session fee of $2,000. A BR staff member attends each session to ensure that all the logistical aspects run smoothly.
Required
Classify each of the following cost items as:
a. Direct or indirect (D or I) costs with respect to each individual focus group.
b. Variable or fixed (V or F) costs with respect to how the total costs of BR change as the number of focus groups conducted changes. (If in doubt, select on the basis of whether the total costs will change substantially if there is a large change in the number of groups conducted.)
You will have two answers (D or I; V or F) for each of the following items:

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Cost Item Dor V or F A. Payment to individuals in each focus group to provide comments on new products. B. Annu C. Phone calls made by the BR staff member to confirm individuals will attend a al subscription of BR to Consumer Reports magazine focus group session (records of individual calls are not kept). D. Retainer paid to the focus group leader to conduct 20 focus groups per year on new medical products. E. Meals provided to participants in each focus group F. Lease payment by BR for corporate office G. Cost of tapes used to record comments made by individuals in a focus group session (these tapes are sent to the company whose products aebeing tested). H. Gasoline costs of BR staff for company-owned vehicles (staff members submit monthly bills with no mileage breakdowns).