78. Prime costs include______________ and conversion costs include______________.

	a.	Direct Materials and Direct Labor Direct Labor and Manufacturing Overhead
	b.	Direct Materials and Manufacturing Overhead Direct Labor and Manufacturing Overhead
	c.	product and period
	d.	Work in Process and Raw Materials Manufacturing Overhead and Direct Materials

80. Depreciation expense on factory equipment should be assigned to:

	a.	depreciation expense
	b.	manufacturing overhead
	c.	accumulated depreciation
	d.	work in process