cost classification E. Turner & Sons manufacturers barbecue grills. For each of the following cost, determine cost Behavior (variable or fixed) and whether the cost is a product or a period cost. If a product cost, identify the cost as direct materials (DM), direct labor (DL), or factory overhead (FOH) Variable/fixed, product/period, DM/DL/FOH a. property taxes on the factory b. salary of production supervisor c. freight cost on shipments to out-of-state customers d. wages of assembly personnel e. grill tops and frames f. straight-line depreciation on Factory equipment g. paint used to touch up production scratches h. customer rebate offered on Grill number 301 I. heating cost for manufacturing facilities j. Wheels attached to Portable models k. fees paid for plant security l. advertising costs for new product line