Current Attempt in Progress

At Vaughn's annual management meeting, the following accounts and amounts were shared in the presentation. However, these account titles did not match the terms loosely discussed in the meeting.

$\backslash$table$[[$Cost of merchandise sold,$$409,000$

$($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.$)$