Classify each of the following costs incurred in manufacturing bicycles as variable (V), fixed (F), or mixed (M) cost using number of units produced as the activity measure). Also indicate whether the cost in direct material (DM), direct labor (DI), or overheard (OH).
a. Factory supervision.
b. Aluminum tubing
c. Rims
d. Emblem
e. Gearbox
f. Straight-line depreciation on painting machine
g. Fenders
h. Raw material inventory clerk’s wages
i. Quality control inspector’s salary
j. Handlebars
k. Metal worker’s wages
l. Roller chain
m. Spokes (assuming cost is considered significant)
n. Paint (assuming cost is considered significant)