Compute each of the following costs for the year just ended:

a. total prime costs=

b. total manufacturing overhead costs=

c. total conversion costs=

d. total production costs=

e. total period costs=

The following cost data for the year just ended pertain to Sentiments, Inc., a greeting card manufacturer: Direct material Advertising expense Depreciation on factory building Direct labor: wages Cost of finished goods inventory at year-end Indirect labor: wages Production supervisor's salary Service department costs* Direct labor: fringe benefits Indirect labor: fringe benefits Fringe benefits for production supervisor Total overtime premiums paid Cost of idle time: production employees Administrative costs Rental of office space for sales personnel Sales commissions Product promotion costs $2,300,000 98,000 116,000 520,000 115,000 141,000 46,000 100,000 100,000 31,000 11,000 55,000 40,000 150,000 15,000 5,000 10,000 *All services are provided to manufacturing departments. Cost of idle time is an overhead item; it is not included in the direct-labor wages given above. The rental of sales space was made necessary when the sales offices were converted to storage space for raw material