Stone Harbor Electronics Corporation manufactures a portable radio designed for mounting on the wall of the bathroom. The following list represents some of the different types of costs incurred in the manufacture of these radios:

Classify each of the items above as product (inventoriable) cost or period (noninventoriable) cost for the purpose of preparing external financial statements. Additionally, Indicate if the Item qualifies as a Prime or Conversion Cost. Finally, determine if an item is defined as Peoduct is classified as Direct or Indirect Cost.

	Product Cost	Period Cost	Prime Cost	Conversion Cost	Direct Cost	Indirect Cost
1. The plant manager's salary
2. The cost of heating the plant.
3. The cost of heating executive offices.
4. The cost of printed circuit boards used in the radios.
5. Salaries and commissions of company salespersons.
6. Depreciation on office equipment used in the executive offices.
7. Depreciation on production equipment used in the plant.
8. Wages of janitorial personnel who clean the plant.
9. The cost of insurance on the plant building.
10. The cost of electricity to light the plant.