Classify each item as direct$($D$)$ or indirect$($I$)$ and as variable$($V$)$ or fixed$($F$).$ For each of the $10$ items you will have two$$ answers, D or I and V or F$.$

Factory rent

$$

$$

$2.$

Salary of a factory storeroom clerk

$$

$$

$3.$

Cement for a road builder

$$

$$

$4.$

Supervisor training program

$$

$$

$5.$

Abrasives $($e$.$g$.,$ sandpaper$)$

$$

$$