14. Cost Behavior and Classification Classify each of the following costs incurred in manufacturing bicycles as variable (V), fixed (F) or mixed (M) cost (using number of units produced as the activity driver). Also indicate whether the cost is direct material (DM), direct labor (DL) or overhead (OH). a. Factory supervision b. Rims c. Emblem 15. Cost Behavior and Classification Indicate whether each of the following items is a variable (V) or fixed (F) cost and whether it is a Required: For each cost, indicate whether it would most likely be classified as: a. Insurance premiums paid to insure the headquarters of a manufacturing company productl service (PT or pei (PD)ost. b. Property taxes on a manufacturing plant Computer paper uses in an accounting firm Cost of wax to make candles c. d