4,700 Part A (10 Marks) The costs incurred by Treats Bakery Ltd. as part of its operations are listed below. Cost Items Amount $ Insurance on factory equipment Wheat Flour and other key baking materials 55,800 Depreciation of computers used in the sales department 1,500 Bakers' wages 38,600 Utility cost of the sales department 1,300 Rental for factory space 7,800 Depreciation on ovens and other factory equipment 4,800 Rental of space for the sales department 5,600 Salary of factory supervisor 17,000 Factory utility cost 6,900 Required You are required to calculate the: a) Prime cost (2 Marks) b) Conversion cost (2 Marks) c) Period cost (3 Marks) d) Product cost (3 Marks) Show all calculations