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.$)$