Question 2 (10 marks) Erika Sdn Bhd (ESB) produces small electric engines. Identify the following costs as direct materials (DM), direct labor (DL), manufacturing overhead (MOH), or a period cost (PC). Also indicate whether the cost is variable (V) or fixed (F) with respect to behavior.

A. Commissions paid to salespeople.

B. Straight-line depreciation on the factory building.

C. Salary of the plant supervisor.

D. Wages of the assembly-line workers.

E. Machine lubricant used in production activities.

F. Engine casings used in production activities

. G. Advertising placed in trade journals.

H. Lease payments for the president's automobile.

I. Property taxes paid on the factory facilities