The following ore some of the costs incurred by Cupcake Company Identify them at either: Direct Materials Direct Labor Factory Overhead Non manufacturing cost Salesman commissions Factory rent Depreciation expense - factory Frosting Baker's wages Depreciation expense - of Ticc Cupcake mix Sprinkles for decoration (indirect material) The following are some of the costs incurred by Cupcake Company. Identify them us either Prime costs Conversion costs Both prime and conversion costs Neither prime or conversion costs Salesman commissions Factory rent Depreciation expense - factory Frosting Baker's wages Depreciation expense - office Cupcake mix Sprinkles for decoration (indirect material)