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Indicate whether each of the following costs incurred in a manufacturing operation

is fixed or variable (F or V) and whether it is a period cost or product cost (P or R).

a.  Sales commissions   

b.  Sales personnel office rent   

c.  Sales supervisory salaries

d. Cost-management staff office rental 

e. Administrative office heat and air conditioning 

f.  Transportation-in costs on material purchased 

g. Assembly line workers' wages 

h. Property taxes on office buildings for administrative  staff  

i.  Salaries of top executives in the company 

j.  Overtime pay for assembly workers  

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