5. The following costs were incurred in May: Direct materials Direct laber Manufacturing overhead Selling expenses Administrative expe Conversion costs during the month totaled $54,000 b. $133,000 $19,000 $87,000 Consider the following cos incurred in a recep Direct materials Depreciation on factory oquipment. Factory janitor's salary Direct labor Ulities for factory Production sapervisor's salary. Admistrative expenses $33.000 $12,000 $23,000 $28.000 $16,000 $34,000 $21,000 $41,000 $13,000 $ 46,000 $11,000 $15,000 What was the total amount of the period costs lined above for the period? b. $71,000 c. $46,000 $37,000 7. Alfa Corporation has provided thening information Caster Unit Center Pr Direct material 5.500 Direct labor $290 Vanable manufacturing overhead $125 Fixed manufacturing overhead $ 21,000 Sales commission Variable administrative expense Fixed selling and administrative expe If 4,000 closest to 553,400 are produced, the total amount of direct manufacturing cost incu $7,300