Villow Manufacturing manufactures custom tabletops dentify each of the preceding costs as either a prime cost, period cost or conversion cost. If the cost is a prime cost, decide whether it for direct materials (DM), direct labor (DL), or manufacturing overhead (MOH). (Select "Both Prime and Conversion Costs" if both of e categories apply for a particular item.) Product Costs Prime/Conversion/Period cost Advertising Depreciation on Production Equipment Direct material purchases Factory Insurance Both Prime and Conversion Costs Factory Rent Conversion Cost Indirect Production Labor Prime Cost Production Supervisor Salary Period Cost Production Wages: Assembly Production Wages: Finishing Sales Commissions Sales Manager Salary Utilities for Factory Product Costs Prime/Conversion/Period cost Advertising Depreciation on Production Equipment Direct material purchases Factory Insurance Factory Rent Indirect Production Labor Production Supervisor Salary DL DM MOH Production Wages: Assembly Production Wages: Finishing Sales Commissions Sales Manager Salary Utilities for Factory