Indicate whether each of the following items is a variable (V), fixed (F), or mixed (M) cost and whether it is a product/ service (PT) or period (PD) cost. If some items have alternative answers, indicate the alternatives and the reasons for them.
a. Wages of factory maintenance workers
b. Wages of forklift operators who move finished goods from a central warehouse to the outbound loading dock
c. Insurance premiums paid on the headquarters of a manufacturing company
d. Cost of labels attached to shirts made by a company
e. Property taxes on a manufacturing plant
f. Paper towels used in factory restrooms
g. Salaries of office assistants in a law firm
h. Freight costs of acquiring raw material from suppliers
i. Computer paper used in an accounting firm
j. Cost of wax to make candles
k. Freight-in on a truckload of furniture purchased for resale