Identify the usual changes that a company must make when it adopts a customer orientation. Distinguish between direct labor and indirect labor. Distinguish between factory_overhead and selling and administrative overhead. s Distinguish between direct material and indirect material. . What product cost is listed as both a prime cost and a conversion cost? . Explain why knowledge of cost behavior is useful in product performance evaluation. Identify the usual changes that a company must make when it adopts a customer orientation. Distinguish between direct labor and indirect labor. Distinguish between factory_overhead and selling and administrative overhead. s Distinguish between direct material and indirect material. . What product cost is listed as both a prime cost and a conversion cost? . Explain why knowledge of cost behavior is useful in product performance evaluation