Part 675 Exercise 18-6 Cost classification c3 Tesla, a vehicle manufacturer, incurs the following costs. (1) Classify each cost as either a product (PROD) or period (PER) cost. If a product cost, identify it as direct materials (DM), direct labor (DL), or factory overhead (FO), and then as a prime (PR) or conversion (CONV) cos. (2) Classify each product cont as either a direct cost (DIR) or an indirect cost (IND) using the product as the cost object. Product Cost, Then # Product Cost, The Direct Materials, Direct Prime or Director indirect Product or Perlod Labor, or Factory Overhead Cost Cartversion 1. Factory electricity 2. Advertising 3. Amortization of patents on factory machine 4. Batters for electricas 5. Old 6. Wages to assembly workers