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.

$\backslash$table$[[$Cost Item,$\backslash$table$[[$Fixed $($F$)$ or$],[$Variable $($V$)]],\backslash$table$[[$Period $($P$)$ or$],[$Product $($M$)]]],[$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,,$]]$