Pinnacle Manufacturing manufactures custom wheel covers. Identify each of the preceding costs as either a prime cost period cost or conversion cost. If the cost is a prime cost, decide whether it is for direct materials (DM), direct labor (DL), or manufacturing overhead (MOH). (Select "Both Prime and Conversion Costs" if both of the categories apply for a particular item.) Product Costs Prime/Conversion/Period cost MOH DM MOH MOH Period Cost Conversion Cost Prime Cost Conversion Cost Conversion Cost Administrative Salaries Advertising Depreciation on Production Equipment Direct material purchases Factory Insurance Factory Rent Indirect Materials Indirect Production Labor Lease on President's Vehicle President's Salary Production Supervisor Salary Production Wages: Assembly Production Wages: Finishing Sales Commissions Sales Manager Salary Utilities for Factory MOH Conversion Cost MOH DL DL DL DL Conversion Cost Both Prime and Conversion Costs Both Prime and Conversion Costs Period Cost Period Cost Conversion Cost