sla, a vehicle manufacturer, incurs the following costs. (1) Classify each cost as either a product or a period cost. If a product cost, entify it as direct materials, direct labor, or factory overhead, and then as a prime and/or conversion cost. (2) Classify each product ost as either a direct cost or an indirect cost using the product as the cost object. (Leave no cell blank if there is no effect select "NA Not a product cost".) Cost by Traceability Period or Product Direct material, Direct labor, or Factory Overhead Prime or Conversion Direct or Indirect 1 Steering wheels used in cars 2 Factory electricity 3 Amortization of patents on factory machine 4 Office supplies used 5 Insurance on factory building 6. Salesperson commissions Period Direct materials Prime Direct Indirect Product