please could you EXPLAIN why for B,D,E

2-18 Classification of costs, service sector. Consumer Focus is a marketing research firm that organizes focus groups for consumer-product companies. Each focus group has eight individuals who are paid S50 per session to provide comments on new products. These focus groups meet in hotels and are led by a trained, independent, marketing specialist hired by Consumer Focus. Each specialist is paid a fixed retainer to conduct a minimum number of sessions and a per session fee of $2,000. A Consumer Foc us staff member attends each session to ensure that all the logistical aspects run smoothly. Classify each cost item (A-H) as follows: a. Direct or indirect (D or I) costs with respect to each individual focus group. b. Variable or fixed ( V or F ) costs with respect to how the total costs of Consumer Focus change as the number of focus groups conducted changes. (If in doubt, select on the basis of whether the total costs will change substantially if there is a large change in the number of groups conducted.) You will have two answers (D or I; V or F) for each of the following items: A. Payment to individuals in each focus group to provide comments on new products D Cost Item C. Phone calls made by Consumer Focus staff member to contept.) i i D. Retainer paid to focus grorf leader to conduct 20 focus groups per year on new medical products Fi E. Meals provided to participants in each focus group vi X meon thor proutded participonts. F. Lease payment by Consumer Focus for corporats individuals in a focus group sessign G. Cost of tapes used to record compe the company whose products are being tested.) (These tapes are sent to the H. Gasoline costs of Consumer Focus staff for company-owned yehicles (Staff members submit monthly bills with no mileage breakdowns.) vi