Required: For each cost item in the table below, first indicate whether it would be variable (V) or fixed (F) with respect to the number of units produced and sold. Then, if appropriate, write down whether the item is a selling or administrative cost (S or A). If the item is a manufacturing cost, leave the selling or administrative cost column blank. For an item that is a manufacturing cost write down whether it would typically be treated as a direct cost or an indirect cost (D or I) with respect to the activity level, in the third column. Points will be deducted for filling in more than one box per category (e.g. you should not fill both variable and fixed cost per item).