PEC 12 4R 4 piece combination machinist square with reversing protractor marked with 1/32, 1/64, 1/8, 1/16 by PEC Tools

I am sick and tired of having to ask this question here on amazon but here i go again, where is this made? is it made in the United States?

Are the numbers laser etched?

What does the designation "FB" signify in the item number 7118-012FB? Refurbished? Not listed in PEC's catalog.

Is this the cast iron or hardened set?