Classify each of the following costs incurred in manufacturing bicycles as variable (V), fi xed (F), or mixed (M) cost (using number of units produced as the activity measure). Also indicate whether the cost is 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 painting machine g. Fenders h. Raw material inventory clerks wages i. Quality control inspectors salary j. Handlebars k. Metal workers wages l. Roller chain m. Spokes (assuming cost is considered signifi cant) n. Paint (assuming cost is considered signifi cant)