Question 3 (14 marks) 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. For example: Commissions paid to salespeople, it should be PC and V Straight-line depreciation on the production machine 2. Salary of the plant security guards 3. Wages of the assembly-line workers 4. Glues used in production activities 5. Touch screen used in mobile phone production activities Advertising placed in television broadcasting 7. Fuels for the delivery truck