Question 1 (10 marks) Erika Son Bhd (ESB) produces small electric engines. Identify the following costs as direct mate (DM), direct labor (DL), manufacturing overhead (MOH), or a period cost (PC). Also indicate whe the cost is variable (V) or fixed (F) with respect to behavior. A. Commissions paid to salespeople. (-Period cost /Variable) B. Straight-line depreciation on the factory building. (Manufacturing overhead/Fixed) C. Salary of the plant supervisor. (Manufacturing overhead/Fixed) D. Wages of the assembly-line workers. (direct labor/Fixed) E. Machine lubricant used in production activities. (Manufacturing overhead/Fixed) F. Engine casings used in production activities.(Direct Material/Variable) G. Advertising placed in trade journals. (Period cost/Fixed) H. Lease payments for the president's automobile. (Period cost/Fixed) I. Property taxes paid on the factory facilities. (Manufacturing overhead/Fixed)