Wheels, Inc, manufactures wheels for bicycles, and scooters. For each cost given below, determine if the cost is a product cost or a point cost. If the cost is a product cost, further determine if the cost is direct materials (DM), direct labor (DL), or manufacturing overhead (MOH) and then determine if the product cost is a prime cost, conversion cost, or both. If the cost is a period cost, further determine if the cost is a selling expense or administrative expense (Admin). Cost (a) is answered as a guided. (If an answer does not apply, leave the box blank.)