Please answer the questions tq

B. Briefly explain direct material and direct labor and give ONE (1) example for each category. (4 marks) C. Define the following cost and draw THREE (3) three separate graphs to illustrate the cost behavior pattern and give an example for each cost related to a printing shop. i. Fixed cost ii. Variable cost iii. Semi-variable cost (6 marks) D. Super Gadget Enterprise (SGE) produces and sells smartphones. Identify the following costs as direct materials (DM), direct labor (DL), manufacturing overhead (MOH), or period \\( \\operatorname{cost}(\\mathrm{PC}) \\). E. Total production costs and output over three months have been: Required: a) What are the estimated variable production costs per unit if the high-low method is applied? (2 marks) b) Calculate the total fixed cost in December