The Following Costs Are Incurred by Gonzalez Manufacturing Co

The following costs are incurred by Gonzalez Manufacturing Co. Classify each cost item as either a period cost or a product cost. If the cost is a product cost, identify it as a prime and/or conversion cost.
$\begin{array}{|l|l|l|l}\hline&\text { Period Cost } & \text { Product Cost } \\\hline& & \text { Prime Cost } & \begin{array}{l}\text { Conversion } \\\text { Cost }\end{array} \\\hline \text { Factory property taxes......... } & & & \\\hline \text { Payroll taxes for assembly labor......... } & & & \\\hline \text { Depreciation of factory equipment......... } & & & \\\hline \text { Insurance on delivery vehicles........ } & & & \\\hline \text { Indirect materials used........ } & & & \\\hline \text { Wages of production workers........ } & & & \\\hline \text { Production supervisor's salary........ } & & & \\\hline \text { Advertising......... } & & & \\\hline \text { Direct materials used............... } & & & \\\hline \text { Sales salaries } & & & \\\hline\end{array}$