$2-22.$ DIRECT, INDIRECT, FIXED, AND VARIABLE COSTS. Florida Growers Association produces both orange and grapefruit juice that it sells as wholesale products to various grocery suppliers. Each type of juice requires a three$-$step process. The first step is the preparation department, which cleans the fruit. The second step is the squeezing department, which combines some of the necessary sugars and added flavoring to create the juice. This step also includes quality control using both automated and manual processes. The final step is packaging, which is an entirely automated process.$$ Required $1.$ Costs involved in the process are listed next. For each cost, indicate whether it is a direct variable, direct fixed, indirect variable, or indirect fixed cost with respect to the cost object $$one gallon of grapefruit juice$.$ Costs:Wages of the operator of the packaging machineCost of the oranges and grapefruitCartons for the juiceWages of the fruit cleaners in the first stepCost of the cleansers used to clean the fruit in step one.Wages of the machinist running the squeezing machineDepreciation on packaging machinesProperty taxes on the factory buildingWages of the factory cleaning crewNight security for the factoryDepreciation of the factory buildingSugars and flavorings of the juicesCost of pest control of the factoryWater and electricity costs of the factoryHurricane insurance on factory buildingOil, grease, etc. for factory machinesSalary of the production supervisorCost of disinfectants to clean the factory$56$