Direct Material Direct Labour Manufacturing Overhead Period Cost Amount Classification $1,500 a) (7 marks) Classify the following costs for P-nut Butter Ltd for the month of December 2021. Cost Item Peanuts Production Equipment $2,200 insurance expense Peanut-butter maker's $3,500 salary Office rent expense $1,300 Vegetable oil $600 Office Supplies expense $1,400 = Production equipment depreciation $900 Calculate the following costs. For money amounts, round your answer to the nearest dollar. Do not include $. Do not use comma separators. Do not use negative numbers nor brackets. For example, 123456 would be the correct format. b) (1 mark) The total prime cost is $ c) (1 mark) The total conversion cost is $ d) (1 mark) The total production cost is $