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.

Cost Product Period
DM DL MOH Prime Conversion Selling Admin.

a. Metal used for rims X X
b. Sales salaries
c. Rent on factory
d. Wages of assembly workers
e. Salary of production supervisor
f. Depreciation on office equipment
g. Salary of CEO
h. Delivery expense