The following are some of the costs incurred by Cupcake Company. Identify them as either:

a. Prime costs

b. Conversion costs

c. Both prime and conversion costs

d. Neither prime or conversion costs

____ 1. Salesman commissions

____ 2. Factory rent

____ 3. Depreciation expense - factory

____ 4. Frosting

____ 5. Baker's wages

____ 6. Depreciation expense - office

____ 7. Cupcake mix

____ 8. Sprinkles