Pina is a manufacturer with a purpose: it creates durable, yet affordable, duffel bags with many functional pockets and accessories to encourage people of all ages to travel. In the process of making these rugged duffels, the company incurs a variety of costs, such as the following. (a)-(b) (a) Specify whether each cost is a product cost or a period cost. (b) For any costs that were determined to be product costs, identify whether the cost is a direct cost or an indirect cost and whether it is a prime cost and/or a conversion cost. (If cost is a period cost select "NA" in "Direct or Indirect" and "Prime or Conversion" columns.) Cost description Amount Product or Period Direct or Indirect Prime or Conversion Wages for hourly factory workers $43,000 Social media marketing 12,000 Canvas material 29,600 Thread for sewing the bags 900 Executive salaries Factory supervisor salaries Depreciation on factory assets 81,000 62,500 42,000 Wages and commission to salespeople 44,000 Utility costs for the factory 9,700