4 Exercise 18-6 Cost classification LO C3 Georgia Pacific, a manufacturer, incurs the following costs. (1) Classify each cost as either a product or a period cost. If a product cost, identify it as direct materials, direct labor, or factory overhead, and then as a prime and/or conversion cost. (2) Classify each product cost as either a direct cost or an indirect cost using the product as the cost object. (Leave no cell blank if there is no effect select "NA Not a product cost") 16.66 points Direct material, Direct labor, or Factory Period or Product Cost by Traceability Prime or Conversion Direct or Indirect eBook Print 1. Factory utilities 2. Advertising 3. Amortization of patents on factory machine 4. State and federal income taxes Office supplies used 6. Insurance on factory building 7. Wages to assembly workers