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

Direct materials	$	83,000
Direct labor	$	45,000
Manufacturing overhead	$	22,000
Selling expenses	$	25,000
Administrative expenses	$	38,000

1. What is the total amount of product costs?

2. What is the total amount of period costs?

3. What is the total amount of conversion costs?

4. What is the total amount of prime costs?