Tesla, a vehicle manufacturer, incurs the following costs. (1) Classify each cost as either a product or a period cost. If a product cost, identify it as direct materials, direct labor, or factory overhead, and then as a prime and/or conversion cost. (2) Classify each product cost 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 Product Overhead Prime Direct 1. Factory water usage 2. Rent on factory building 3. Steering wheels used in cars 4. Factory electricity 5. Amortization of patents on factory machine 6. Office supplies used