1. Quail Company builds snowboards. Quail Company has reported the following costs for the previous year. Assume no production inventories.

Cost of fiberglass (raw material)	$119,000
Factory rent	$67,200
Advertising	$175,000
Utilities for factory	$25,200
Wages of assembly workers	$126,000
Production supervisor salary	$63,000
Sales manager salary	$58,800
Factory property taxes	$16,800
Depreciation on production equipment	$35,000
Cost of bindings (raw material)	$35,000
Screws	$1,680
Wages of snowboard painters	$105,000
Wages for maintenance workers	$53,200

Compute the following:

a. Direct material costs

b. Direct labor cost

c. Manufacturing overhead

d. Total manufacturing cost

e. Prime cost

f. Conversion cost

g. Total period cost