Assume the following represent a subset of costs which have been incurred by "Play Hard", a producer of sporting equipment and sports apparel, for the year ended $12/31/2023$:

The company operates out of one building which is shared by the office personnel and by the factory. Approximate square footage is split $75\%$ factory$/25\%$ office.

$\backslash$table$[[$Cost$,$Amount,$[$a$],[$b$],[$c$]],[$Sewing workers' wages$-$clothing,$$,1,300,000,,,],[$Clothing product line salesperson salary,$$,62,000,,,],[$Depreciation on office equipment,$$,57,000,,,],[$Utilities$,$ office space only,$$,35,000,,,],[$Rent for building,$$,396,000,,,],[$Wages for security guard for facility,$$,49,000,,,],[$Shop rags,$$,12,000,,,],[$Fabric for clothing production,$$,1,610,000,,,],[$Company President's annual salary,$$,250,000,,,],[$Utilities$,$ factory only,$$,193,000,,,],[$Assembly workers' wages$-$equipment product line,$$,952,000,,,],[$Depreciation on factory machinery $($clothing product line$),$$$,324,000,,,],[$Promotional advertising$-$equipment product line,$$,40,000,,,],[$Materials used in production of golf balls,$$,515,000,,,],[$Office salaries,$$,765,000,,,]]$

NOTE: There are $7$ total questions related to this data, make sure you answer them all! Show your work where necessary$/$where calculations are involved for potential partial credit

$1$ In column $[$a$]$ of the table above, please indicate whether the cost would be classified as either Direct Material $($DM$),$ Direct Labor $($DL$),$ Manufacturing overhead $($MOH$),$ Selling $($Sell$)$ or Administration $($Admin$).$

$2$ What is the total Conversion Cost of the company for $2023$ based on costs listed above?

$3$ What was the total Manufacturing Costs of the company for $2023$ based on costs listed above?

$4$ What amount would the company classify as Period Costs for $2023$ based on costs listed above?

$5$ In column $[$b$]$ of the table above, put an $\text{'}x\text{'}$ corresponding with those costs that would be considered direct costs as it relates to the equipment product line, specifically.

$6$ Assume Play Hard's revenues for $2023$ were $$9,250,000,$ show the calculation of the company's Contribution Margin below: