Arden Company reported the following costs and expenses for the most recent month:

Direct materials	$	74,000
Direct labor	$	36,000
Manufacturing overhead	$	14,000
Selling expenses	$	17,000
Administrative expenses	$	29,000

Required: 1. What is the total amount of product costs? Total product costs 2. What is the total amount of period costs? Total period costs 3. What is the total amount of conversion costs? Total conversion costs 4. What is the total amount of prime costs? Total prime costs