Enter the dollar amount from the "Amount" column to all columns for which that cost item applies. Product Costs Direct Materials Period Costs Direct Labor Cost Description Prime Costs Factory Overhead Amount Conversion Costs 9 1 Utility bill for factory building 2 Insurance on factory building 3 Steel for bicycle frames 4 Toilet paper for factory buidling bathrooms 5 Toilet paper for administrative buidling bathrooms 6 Welding rods for welding bicycle frames 7 Welder salaries 8 Advertising Insurance on administrative building 10 Depreciation on administrative office equipment 11 Salaries of custodians in the factory building 12 Salaries of custodians in the administrative building 13 Paint for painting the bicycles 14 Salaries of factory supervisors 15 President's salary 16 Wages of assembly line workers 17 Cost to deliver finished bicycles to customers 18 Utility bill for administrative building 19 Depreciation on factory machinery 20 Cleaning supplies for the factory building 20,000 13,000 90,000 500 300 25,000 156,000 11,000 27,000 56,000 210,000 80,000 88,000 246,000 350,000 423,000 16,200 6,000 97,000 18,000 Totals by category.... 1,933,000