(Cost classifications) Indicate whether each of the following items is a vari¬ able (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, in¬ dicate 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 material from suppliers j. Cost of wax to make candles k. Cost of radioactive material used to generate power in a nuclear power plant LO1.