$($a$)$ Specify whether each cost is a product cost or a period cost.

$($b$)$ For any costs that were determined to be product costs, identify whether the cost is a direct cost or an indirect cost and whether it is a prime cost and$/$or a conversion cost. $($If cost is a period cost select $"$NA$"$ in "Direct or Indirect" and "Prime or Conversion" columns.$)$

$\backslash$table$[[$Cost description,Amount,Product or Period,Direct or Indirect,$\backslash$table$[[$Prime or$],[$Conversion$]]],[$Wages for hourly factory workers,$$45,000,e^6,,],[$Social media marketing,$14,000,,,],[$Canvas material,$35,000,,,],[$Thread for sewing the bags,$1,000,,,],[$Executive salaries,$84,000,,,],[$Factory supervisor salaries,$65,000,,,],[$Depreciation on factory assets,$36,000,,,]]$