The Greek Corporation makes two products: Kappa and Gamma. Although each product uses a different type of raw material, the firm produces both products in its Eastern plant. The products make use of the same equipment as well. Greek Corporation produces Kappa during the day shift and Gamma during the night shift.
The following list presents six costs incurred by the Greek Corporation to produce Kappa:
Cost # Description of Cost
1 Eastern plant rent
2 Raw materials purchased to produce Kappa
3 Eastern plant utilities and water
4 Salary of the Eastern plant manager
5 Equipment maintenance
6 Salary of a production employee who works the day shift at the Eastern plant

Required:
For each cost, classify whether it is direct (D) or indirect (I) with respect to Greek’s decision to produce the Kappa product. Provide a brief rationale for each classification.