Andrew's mechanics manufacture personalized items and incur the following costs as part of its operations.

Cost Items	Amount $
Salary of factory supervisor	18,000
Factory utility cost	9,400
Aluminium used	67,500
Commissions paid to sales personnel	11,800
Wages for factory labour	35,600
Insurance on factory equipment	3,500
Depreciation on factory equipment	2,700
Maintenance cost of delivery vehicles	6,300
Advertising cost to promote the product	10,000
Rental for factory space	13,000

Required

You are required to calculate the:

a) Prime cost

b) Conversion cost

c) Period cost

d) Product cost