Maps Translate Required Policies - Chapter 18 i Saved Georgia Pacific, a manufacturer, incurs the following costs. 1. Indicate each cost as either a product or a period cost. If a product cost, identify it as direct materials, direct labor, or factory overhead. If a product cost, classify it as prime or conversion. Select "None" if none of the categories and "both" if both the categories applied for the particular item, For period cost select "Applicable" if a category applies and "Not applicable" if it does not apply. Leave no cells blank. Period Co