3. Top Shelf Company builds oak bookcases. Assume that you have the following information about Top Shelf's costs for the most recent month: Depreciation on factory equipment $1,800 Depreciation on delivery trucks 800 Wood used to build bookcases 1,500 Production supervisor's salary 2,800 Glue and screws used in the bookcases 250 Wages of persons who assemble the bookcases 2,500 Cost to run an ad on local radio stations 600 Rent for the factory 3,500 CEO's salary 3,000 Wages of person who sands the wood after it is cut 1,600 1. Direct Materials Used 2. Direct Labor 3. Manufacturing Overhead 4. Prime Cost 5. Conversion Cost 6. Total Manufacturing Cost 7. Total Nonmanufacturing (period) Cost