wlow Manufacturing manufactures custom table tops or a conversion cost If the cost is a prime cost ideritity each of the preceding costs as other a prime decide iwhether it is for direct materials (DM) direct labor (DL) or manufacturing overhead (MOH) Advertising Conversion Cost Depreclation on Production Equipment Direct material purchases Factory Insurance Factory Rent Indirect Production Labor Production Supervisor Salary Production Wages Assembly Both Prime and Conversion Costs Production Wages Finishing Sales Commissions Sales Manager Salary Utilities for Factory