(Cost classifications) 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.

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.LO1

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a. Wages of forklift operators who move finished goods from a central ware- house 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.