Company makes cement decorative garden statues. They had the following costs during the month:
Materials costs:		Facilities costs:		Other costs:
Cement	$120,000	Factory	$85,000	Professional services **	4,600
Nuts & bolts	12,000	Sales and admin	48,000	Insurance-Factory	8,500
Sales & Admin supplies	6,500			Insurance-Sales & Admin	4,000
		Equipment costs:		Freight out expense	21,000
Salaries & wages:		Factory depreciation	$14,800	Advertising	9,000
Sales and administrative	$60,000	Sales & Admin depreciation	3,000	Bad debt expense	1,400
Factory supervisory	50,000	Factory maintenance	3,200
Assembly workers	85,000	Factory repairs	11,800
Factory security	18,000	Sales & Admin Repairs and Maintenance	2,100
** legal fees for product liability case
Determine the total costs for the following under GAAP:
Total inventoriable cost
Total period cost
Indirect materials cost (factory)
Indirect labor cost (factory)
Manufacturing overhead
Prime cost
Conversion cost