1. Bowie manufacturing wants to estimate costs for each product they produce at its Marfa plant. The Marfa plant produces three products at this plant, and runs two flexible assembly lines. Each assembly line can produce all three products. Required:a. Classify each of the following costs as either direct or indirect for each product. b. Classify each of the following costs as either fixed or variable with respect to the number of units produced of each productb) Depreciation on the assembly line equipment (Straight-line)A. Direct and FixedB. Direct and VariableC. Indirect and FixedD. Indirect and Variable