Wheels, Inc. manufactures wheels for bicycles, tricycles, and scooters. For each cost given below, determine if the cost is a product cost or a period 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 guide. (If an answer does not apply, leave the box blank.) Cost DM DL MOH Prime Conversion Selling Admin. a. Metal used for rims X X b. Sales salaries X c. Rent on factory d. Wages of assembly X . X X workers e. Salary of production supervisor F. Depreciation on office equipment 9. Salary of CEO 1. Delivery expense