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 M OH Prime Conversion Selling Admin. a. Metal used for rims b. Sales salaries c. Rent on factory Wages of assembly L workers Salary of production supervisor f. Depreciation on office equipment g. Salary of CEO h. Delivery expense