The following are items that are normally found in the costs reports of a car assembly company. Classify each cost as M for Manufacturing and NM for Non-Manufacturing with respect to the assembly process and variable (V) or fixed (F) with respect to how the total costs of the plant change as the number of cars assembled changes.

Cost of engines shipped from producing plants

Salary of research and development officer in the assembly plant

Annual fire insurance policy for the assembly plant

Wages paid to assembly line workers on an hourly basis

Electricity cost in the assembly plant

Freight cost of parts received from suppliers

Depreciation of machines in the assembly plant

Salary of assembly plant supervisor

Rent paid for the assembly plant

Seats installed in cars