Lew specializes in bathroom installations. He employs a number of sub-contractors who charge a fixed sum per installation He also employs a job contrary who cates each job to n sub-contractor. The job controller is paid by the hour for the hours she works. Lew also employs a full time salaried supervisor who inspects each job upon complanion

For each of the following costs identifies whether they are direct or indirect as regards individual installation jobs and fixed or variable as regards the business as whole.

Sub-contractor:

A.indirect and variable

B. indirect and fixed

C, direct and variable

Job controller

D.indirect and variable

E.indirect and fixed

F.direct and variable

Supervisor

G. indirect and variable

H. indirect and fixed

I. direct and variable