Consider the following costs that were incurred during the current year. For each of the following costs incurred in a manufacturing firm, indicate whether the costs are categorized into: Product Cost (either Direct Material, Direct Labor, Manufacturing Overhead), Period Cost, Variable Cost, or Fixed Cost. A. Developing a new product in the laboratory. B. Sales commissions for sales personnel. C. Cafeteria costs in the factory. D. Depreciation on the building for administrative staff offices. E. Wages of storekeepers in materials store F. Overtime pay for assembly workers. G. Leather used in making the luxury handbags which are the company's main product. H. Wages of forklift truck drivers who handle raw materials I. Transportation-in costs on materials purchased. J. Bonuses of top executives in the company. K. Cost of painting advertising slogans on delivery vans L. Assembly line workers' wages. M. Wages of operatives in the cutting department N. Administrative support for sales supervisors. 0. Energy to run machines producing units of output in the factory. Following is the template to be used for your answer: Cost Description Cost Classification Product Cost Period Direct Manufacturing Cost Labor Overhead Variable Cost Fixed Cost Direct Material