Armor world manufactures armored cars. The armor provides low level ballistics protection. Cars are made to customer specification via orders submitted over an internet site. The cars are completed and shipped in about one day. As a result, armor world does not maintain any work in process or finished goods inventory. The following costs were incurred in producing and selling mats during January 2023: Steel used in the armoring $67,150 Armor grade glass for windows 7,000 Factory rent 4,800 Electricity to run the welding equipment 1,300 Labour costs of welders 17,050 Internet sales site 750 Administrative salaries 6,250 Depreciation of welding equipment 3,700 Salary of factory safety inspector 1,750 Office Rent 6,750 1. Evaluate these costs, and determine the amount of direct material, direct labor, factory overhead, and selling and administrative costs, The Prime Cots, The Conversion Costs