Essential College Supplies $($ECS$)$ is a store on the campus on a large Midwestern university. The store has both an apparel section t$-$shirts with the school logo$)$ and a convenience section.ECS reports revenues for the apparel section separately from the convenience section.RequirementClassify each cost item $($A$-$H$)$ as follows:a$.$ Direct or indirect $($D or I$)$ costs of the total number of t$-$shirts sold.b$.$ Variable or fixed $($V or F$)$ costs of how the total costs of the apparel section change as the total number of t$-$shirts sold changes. $($If in doubt, select on the basis of whether the total costs will change substantially if there is a large change in the total number of t$-$shirts sold.$)$Cost ItemA. Annual fee for licensing the school logoB$.$ Cost of store manager's salaryC. Costs of t$-$shirts purchased for sale to customersD. Subscription to College Apparel Trends magazineE. Leasing of computer software used for financial budgeting at the ECS storeF. Cost of coffee provided free to all customers of the ECS storeG. Cost of cleaning the store every night after closingH. Freight$-$in costs of t$-$shirts purchased by ECS