Identify the following costs as a product cost or a period cost for a baseball glove manufacturer.

Identify the following costs as a prime cost (P), conversion cost (C), or both (B) for a baseball glove manufacturer.

a. Leather used to make a baseball glove

b. Coolants for machines that sew baseball gloves

c. Wages of assembly line employees

d. Ink used to print a player’s autograph on a baseball glove

Identify the following costs as a product cost or a period cost for a baseball glove manufacturer.

a. Leather used to make a baseball glove

b. Cost of endorsement from a professional baseball player

c. Office supplies used at the company headquarters

d. Ink used to print a player’s autograph on the baseball glove