Identify each cost as a period cost or a product cost. If it is a product cost, further indicate if the cost is direct materials, direct labor, or manufacturing overhead. Then, determine if the product cost is a prime cost and/or a conversion cost.
Wages of assembly line workers
Wages of the office receptionist
Property taxes on the factory
Sugar and flour used to make cookies
Salary of the factory maintenance supervisor
Salary of the sales manager
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