Classify each cost item $($A$-$I$)$ as direct or indirect$($D or$$ I$)$ costs for the total number of recliners assembled.

Cost Item

D or I

A$.$

Cost of fabric used on recliners

B$.$

Salary of public relations manager for Cooper Furniture

C$.$

Annual convention for furniture manufacturers; generally Cooper Furniture attends

D$.$

Cost of lubricant used on the recliner assembly line

E$.$

Freight costs of recliner frames shipped from Durham, NC to Potomac, MD

F$.$

Electricity costs for recliner assembly line $($single bill covers entire plant$)$

G$.$

Wages paid to temporary assembly$-$line workers hired in periods of high recliner production $($paid on hourly basis$)$

H$.$

Annual fire$-$insurance policy cost for Potomac, MD plant

I.

Wages $($salary$)$ paid to plant manager who oversees the assembly lines for both chair types