What are the primary factors or formulas used to learn direct/indirect cost, fixed/variable costs, product vs period costs, calculations for cost of goods sold, prime and conversions costs, raw/direct materials inventory, overhead costs, product components, flow of period costs, work in process, and finished goods, job order versus process, journal entries for purchase of materials, flow of materials, determine ending raw material inventory, calculate overhead application rate, characteristics of over process costing system, and equivalent units?