Toyland Inc. manufactures high-end educational toys. For each item listed, identify whether it is a product cost, period cost, prime cost, and/or a conversion cost. Some of the answers have been filled in for you below. Complete the remainder by responding yes or no: Cost Items. Product Cost Period Cost Prime Cost Conversion Cost Direct Materials ' yes no Expense Interenet Provider Services Manufacturing Equipment OU no Rental Showroom Rental Factory Employee yes Salary Human Resource Director Salary yes no no yes yes no no. yes