Various costs are associated with running a cabinet workshop.

1. Lumber for cabinets at $900/cabinet

2. Utilities on plant at $540/week

3. Indirect materials used to produce cabinets at $500/cabinet

4. Cell phone plans for sales staff at 0.40/minute

5. Cost of temporary staff in summer as vacation replacement at 0.55x regular wage

Classify each cost as being either variable or fixed with respect to cabinet manufacturing. Also indicate whether each cost would typically be treated as a direct material, direct labour, manufacturing overhead or period cost with respect to cabinet manufacturing.