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(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) Cost description Wages for hourly factory workers Social media marketing Canvas material Thread for sewing the bags Executive salaries Factory supervisor salaries Depreciation on factory assets Wages and commission to salespeople Utility costs for the factory (c) Amount Total manufacturing costs $ $43,000 13,000 32,600 900 83,000 64,000 37,000 42,000 9,300 Product or Period Product V Calculate total manufacturing costs incurred this period. Period Product Product Period Product Product V Period Product Direct or Indirect Direct Direct Indirect. Indirect Indirect v Indirect Prime or Conversion Both Prime Conversion Conversion Conversion Conversion

wseciry 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. (ff cost is a periad cost select " NA " in "Direct or Indirect" and "Prime or Conversion" columns)