Description Dollar Amount Lubricants for factory equipment Assembly line worker's dental insurance Cardboard tissue box Factory maintenance worker's salaries Delivery costs (customer) Pulp paper Factory supervisor salary Property taxes on factory Research and development costs Salaries of assembly line workers Marketing costs Customer order department costs Factory equipment depreciation Sales commission $4,000 $16,000 $215,000 $41,000 $27,000 $88,000 $152,000 $30,000 $202,000 $154,000 $113,000 $82,000 $54,000 $154,000 Total prime costs for the year are: Total conversion costs for the year are: AJ