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 Expense Interenet Provider no Services Manufacturing Equipment Rental Showroom Rental Factory Employee yes Salary Human Resource Director Salary yes OU yes no yes no yes