1. A company has gathered the following information for the year ended June 30, 2015 Direct Materials Used $129,000 Direct Labour $ 76,000 Manufacturing Overhead $ 95,000 Selling Expenses $ 65,000 General and Administrative 66,000 Expenses There were no beginning or ending inventories. Calculate: (a) Prime Cost (b) Conversion Cost (c) Total Product Cost (d) Total Period Cost