20. LO.2 & LO.3 (Cost behavior and classification)Indicate whether each of the following items is a variable (V),fixed (F), or mixed (M) cost and whether it is 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 acentral warehouse to the loading dock

c. Insurance premiums paid on the headquarters of amanufacturing company

d. Cost of labels attached to shirt 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 forresale

21. LO.2 & LO.3 ( Cost behavior and classification) Classifyeach of the following cost insured in manufacturing bicycles asvariable (V), fixed (F), or mixed (M) cost (using number of unitsproduced as the activity measure). Also indicate whether the costis direct material (DM), direct labor (DL), or overhead (OH).

a. Factory supervision

b. Aluminum tubing

c. Rims

d. Emblem

e. Gearbox

f. Straight-line depreciation on paint machine

g. Fenders

h. Inventory clerks salary

i. Inspectors salary

j. Handlebars

k. Metal workers wages

l. Roller chain

m. Spokes (assuming cost is considered significant)

n. Paint (assuming cost is considered significant)