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. Place an x in the appropriate column for your answers.
$$\begin{array} { | l | l | l | l | } \hline & \text { Period Cost } & { \text { Product Cost } } \\\hline & & \text { Prime Cost } & \begin{array} { c } \text { Conversion } \\\text { Cost }\end{array} \\\hline \text { Factory property taxes. } & & & \\\hline \text { Payroll taxes for assembly labor. } & & & \\\hline \text { Depreciation of factory equipment. } & & & \\\hline \text { Insurance on delivery vehicles } & & & \\\hline \text { Indirect materials used } & & & \\\hline \text { Wages of production workers. } & & & \\\hline \text { Production supervisor's salary } & & & \\\hline \text { Advertising } & & & \\\hline \text { Direct materials used. } & & & \\\hline \text { Sales salaries. } & & & \\\hline\end{array}$$