Direct material $ $2,100,000$

Advertising expense $98,000$

Depreciation on factory building $116,000$

Direct labor: wages $470,000$

Cost of finished goods inventory at year$-$end $115,000$

Indirect labor: wages $140,000$

Production supervisor$$s salary $46,000$

Service department costs$*$Footnote asterisk $100,000$

Direct labor: fringe benefits $86,000$

Indirect labor: fringe benefits $32,000$

Fringe benefits for production supervisor $10,000$

Total overtime premiums paid $55,000$

Cost of idle time: production employees$$Section sign $40,000$

Administrative costs $150,000$

Rental of office space for sales personnel$$Small dagger $15,000$

Sales commissions $4,000$

Product promotion costs $10,000$

$*$Footnote asteriskAll services are provided to manufacturing departments.

$$Section signCost of idle time is an overhead item; it is not included in the direct$-$labor wages given above.

$$Small daggerThe rental of sales space was made necessary when the sales offices were converted to storage space for raw material.

Required:

$1.$ Compute each of the following costs for the year just ended: