Direct material $2,200,000 Advertising expense 98,000 Depreciation on factory building 116,000 Direct labor: wages 520,000 Cost of finished goods inventory at year-end 115,000 Indirect labor: wages 140,000 Production supervisor's salary 46,000 Service department costs* 100,000 Direct labor: fringe benefits 103,000 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 32,000 9,000 55,000 40,000 150,000 15,000 6,000 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. Required: 1. Compute each of the following costs for the year just ended: Answer is complete but not entirely correct. a. Total prime costs $ 2,784,000 b. Total manufacturing overhead costs $ 536,000 C. Total conversion costs $ 1,120,000 d. Total product costs $ 3,320,000 e. Total period costs $ 278.000