Whispering is a manufacturer with a purpose: it creates durable, yet affordable, duffel bags with many functional pockets and accessories to encourage people of all ages to travel. In the process of making these rugged duffels, the company incurs a variety of costs, such as the following. (a) - (b) (a) Specify whether each cost is a product cost or a period cost. (b) For any costs that were determined to be product costs, identify whether the cost is a direct cost or an indirect cost and whether it is a prime cost and/or a conversion cost. (If cost is a period cost select "NA" in "Direct or Indirect" and "Prime or Conversion" columns.) Calculate total manufacturing costs incurred this period. Total manufacturing costs