Georgia Pacific, a manufacturer, incurs the following costs. (1) Classify each cost as either a product or a period cost. If a product cost, identify it as direct materials, direct labor, or factory overhead, and then as a prime and/or conversion cost. (2) Classify each product cost as either a direct cost or an indirect cost using the product as the cost object. (Leave no cell blank if there is no effect select "NA - Not a product cost".) Direct material, Direct labor, or Factory Overhead Period or Product Direct or Indirect Cost by Traceability Prime or Conversion 1. Factory utilities 2. Advertising 3. Amortization of patents 4 State and federal income taxes 5 Office supplies used 6 Insurance on factory building on factory machine 7. Wages to assembly workers