Classify each of the following as direct or indirect, variable or fixed, and product or period cost:

Cost Item	D or I	V or F	Prod or Per	Explanation (If Needed)
A. Wages of forklift operators who move finished goods from a central warehouse to the loading dock.
B. Cost of labels attached to shirts made by a company.
C. Wages of factory maintenance workers.
E. Insurance premiums paid on the headquarters of a manufacturing company.