Boyceville Enterprises manufactures a variety of wooden picture frames using recycled wood from old barns. Boyceville Enterprises has reported the following costs for the previous year. Assume no production inventories.

Advertising - 25000

Cost of Hardware - 43000

Cost of wood - 122000

Depreciation on production equipment - 33000

Factory Property Taxes - 16000

Factory rent - 48000

Glue - 3100

Production supervisor salary - 41000

Sales manager salary - 42000

Utilities for factory - 26600

Wages for maintenance workers - 34000

Wages for assembly workers - 88000

Wages of finishing workers - 74000

Compute the following: a. Direct material costs

b. Direct labor cost

c. Manufacturing overhead

d. Total manufacturing cost

e. Prime cost (Direct Material + Direct Labor)

f. Conversion cost (Direct Labor + Overhead )

g. Total period cost