For each of the following costs incurred in a manufacturing firm, indicate whether the costs are fixed (F) or variable (V) and whether they are period costs (P) or product costs (M) under full absorption costing.

A. Straight-line depreciation on corporate headquarters:

B. Plant Manager's salary:

C. Property taxes on land on which factory is located:

D. Factory Supplies for cleaning assembly machines:

E. Freight costs for shipping products to customers: