Stetson 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. (Select "DM" for direct materials, "DL" for direct labor, and "MOH" for manufacturing overhead. Select "Both" if an item is both a prime and conversion cost.) Product Costs Prime\\Conversion Cost Cost of Hardware (Slides, Handles, etc.) Cost of Wood Depreciation on Production Equipment Factory Property Taxes Factory Rent Glue Production Supervisor Salary Utilities for Factory Wages for Maintenance Workers Wages of Assembly Workers Wages of Finishing Workers