Spage Manufacturing builds custom wooden cabinets. Classify the following items as $($a$)$ what category of product costs and $($b$)$ whether the item is a prime or conversion cost.

$\backslash$table$[[,$Product Costs,$\backslash$table$[[$Prime$],[$Cost$]],$Conversion Cost$],[,\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Direct$],[$Labor$]],\backslash$table$[[$Mpg$],[$Overhead$]]],[\backslash$table$[[$Cost of hardware$],[($dlides$,$ handles,$],[$etc$.)]],,,,,],[$Cost of wood,,,,,$],[\backslash$table$[[$Depreciation on$],[$production$],[$equipment$]],,,,,],[\backslash$table$[[$Factory property$],[$taxes$]],,,,,],[$Factory rent,,,,,I