Seth’s Skateboard Company has provided the following information about its company. Required: For each of the following costs, choose "Yes" or "No" to indicate the category of product cost (or period cost) and whether it is a prime cost, conversion cost, both, or neither.

Seth’s Skateboard Company has provided the following information about its company.

Required:

For each of the following costs, choose "Yes" or "No" to indicate the category of product cost (or period cost) and whether it is a prime cost, conversion cost, both, or neither.

	Product Cost
	Direct Materials	Direct Labor	Manufacturing Overhead	Period Cost	Prime Cost	Conversion Cost
Production supervisor   salary	No	No	Yes	No	No	Yes
Cost of fiberglass	Yes	No	No	No	Yes	No
Wages of assembly   person	No	Yes	No	No	Yes	Yes
Sales commission	No	No	No	Yes	No	No
Cost of high-grade   wheels	Yes	No	No	No	Yes	No
Screws	No	No	Yes	No	No	Yes
Factory rent	No	No	Yes	No	No	Yes
Wages of skateboard   painter	No	Yes	No	No	Yes	Yes
Factory utilities	No	No	Yes	No	No	Yes
Utilities for corporate   office	No	No	No	Yes	No	No