At the end of December 2019, the following costs were presented to you the Cost Accountant for Details $ Office salaries Depreciation of office machinery Direct materials 2,700,000 50,000 3,950,000 690,000 700,000 560,000 470,000 200,000 80,000 2,700,000 1,300,000 400,000 1,600,000 2,000,000 570,000 550,000 Production supervisor salaries Indirect materials Sales marketing expenses Depreciation of factory equipment Carriage outwards Stationery Factory workers' wages Utility Costs Janitorial wages Warehouse staff salaries. Salesmen commission License fee Insurance Notes: Apportion the following charges as indicated below: Notes: Apportion the following charges as indicated below: Details Administration 40% 25% 30% Utility Costs Janitorial wages Insurance Factory 30% Required: (a) Prime cost (b) Indirect factory costs (c) Production costs (d) Conversion costs (e) Administrative costs (f) Selling costs (g) Distribution costs (h) Total cost 45% 35% Distribution 10% 20% 15% Selling 20% 10% 20%