The total assets and total liabilities $($in millions$)$ of The Kroger Company $($KR$)$ and The Procter & Gaml

DM$,$ DL$,$ MOH, SG&A

Period, Product

Prime, Conversion $q,$

$1$ Research and development costs

$2$ Depreciation on sewing machines

$3$ Fabric used during production of backpacks

$4$ Depreciation on office equipment

$5$ Advertising expenses

$6$ Repairs and maintenance costs for sewing machines used to make backpack

$7$ Salary of production quality control supervisor

$8$ Utility costs for office building

$9$ Sales commissions

$10$ Wages of sewing machine operators used to make backpacks

$11$ Factory janitorial supplies

$12$ Chief financial officer's salary

$13$ Travel costs of media relations employees

$14$ Factory supervisors' salaries

$15$ Oil used to lubricate sewing machines used to make backpacks

$16$ Property taxes on factory building and equipment

$17$ Plant manager's salary

$18$ Depreciation on assembly plant

$19$ Machine lubricant used to maintain the assembly line

$20$ Leather to be used on vehicles that have leather interiors

$21.$ Depreciation on mechanical robots used on the assembly line

$22$ Vice president of human resources's salary

$23$ Property taxes on the headquarters building

$24$ Maintenance supplies for the plant

$25$ Scents and fragrances used in making soaps and detergents

$26$ Wages of production line employees at the soap and detergent plant

$27$ Resins for body wash products at the soap and detergent plant

Find if it is DM$,$ DL$,$ MOH, or SG&A$.$

Find if it is a period or product cost.

Find if it is a prime cost, conversion cost, both or neither.