Problem 3.5 Tires, Inc. manufactures bicycles. For the cost given below, determine if it is direct material, direct labor, factory overhead or a period cost. Wages of inspectors Direct material Direct labor O Factory overhead O Period cost Problem 4.1 Tires, Inc. manufactures bicycles. For the cost given below, determine if it is a variable cost, fixed cost or neither. Chief financial officer's salary Variable cost Fixed cost O Neither