Highlight the proper classification of the cost items/expenses Non-manufacturing Manufacturing Costs/Product Costs Costs/Period Costs Cost Item/Expense General & Direct Direct Factory Prime Conversion Direct Indirect Marketing 9Administrative Materials Labor Overhead Cost Cos Cost Cost Costs Costs 1. Direct Materials 2. Indirect Materials 3. Direct Labor 4. Indirect Labor 5. Depreciation- Factory Plant 6. Insurance- Factory Building 7. Salaries- Accounting personnel 8. Wages- Factory workers 9. Utilities Expense- R&D department 10. Interest- Foreign Loans 11. Depreciation- Office Building 12. Advertising Costs 13. Rent- Factory Building 14. Gasoline, Oil, and Lubricants- Factory 15. Salaries- Marketing personne