Calculate the following:
(a) What were the total costs of production?
(b) What was the cost of materials used?
(c) What was the cost of direct labour?
(d) What was the cost of variable overhead?
(e) What was fixed manufacturing overhead?
(f) What was the cost of goods manufactured?
(g) What was the cost of goods sold?
(h) What were the conversion costs?
(i) What were the prime costs?
(j) What were the period costs?

Sandhill Company reports the following inventory data for the month of June: June 1 June 30 Direct materials $91 $80 Work in process 200 240 Finished goods 300 250 1. Direct materials purchases were $180. 2. Direct costs of production were $200. 3. Variable costs of production were $260. 4. Indirect costs of production were $200. 5. Selling and administrative costs were $210.