Indicate whether each item listed below is a variable (V), fixed (F), or mixed (M) cost and whether it is a product or service (PT) cost or a period (PD) cost. If some items have alternative answers, indicate the alternatives and the reasons for them.

a. Wages of forklift operators who move finished goods from a central warehouse to the loading dock.

b. Paper towels used in factory restrooms.

c. Insurance premiums paid on the headquarters of a manufacturing company.

d. Columnar paper used in an accounting firm.

e. Cost of labels attached to shirts made by a company.

f. Wages of factory maintenance workers.

g. Property taxes on a manufacturing plant.

h. Salaries of secretaries in a law firm.

i. Freight costs of acquiring raw materials from suppliers.

j. Cost of wax to make candles.

k. Cost of radioactive material used to generate power in a nuclear power plant