Exercise $1$: Zeus Company is a manufacturing Company founded in $2005.$ Below are the cost figures of the Zeus Company for the recent month.

$\backslash$table$[[$Property taxes on machinery,,$350],[$Direct labor cost assigned to production, $,99,500],[$Salaries of factory supervisors,,$7,250],[$Electricity used in factory operations,,$1,470],[$Salary of a nurse in a factory first$-$aid station,,$815],[$Property taxes on factory building,,$450],[$Depreciation on sales showroom fixtures,,$175],[$Salaries of security guards in administrative Office,$2,500],[$building$,,4,000],[$Salaries of factory security guards,,$5,000],[$Salaries of Office workers in the credit department,,$2,500],[$Depreciation on raw materials warehouse,,$24,000],[$Sales commissions earned by the sales force,,$75,000],[$Advertising costs incurred,,$2,300],[$Depreciaton on factory equipment,,$500],[$Insurance cost for the factory,,$55,000],[$General and administrative expenses,,$42,000],[$Selling expenses,,$87,000],[$The cost of direct material used,,$1,400],[$Depreciation on machinery,,$7,500],[$Monthly rent of the plant,,$1,500],[$Salaries of the Office secretary$,,65,000],[$Marketing expenses,,$550],[$Electricity used in Office building,,$250],[$Insurance cost for the Office building,,$2,500],[$Monthly rent of the Office building,,$250],[$Property taxes on Office building,,$1,250],[$Maintenance cost of the machinery,,$23,500],[$Indirect material used in production,,$]]$

Required: Please determine the following fort he recent month;

a$)$ Manufacturing Overhead incurred

b$)$ Total Operating Expenses

c$)$ Total Prime Cost

d$)$ Total Conversion Cost

e$)$ Total Manufacturing Cost

Exercise $2$: If Total Manufacturing Cost of Artemis Company for the year $2014$ is $$165,000$ and the Prime Cost is $112,000,$ how much is the Manufacturing Overhead Cost for the year?

Exercise $3$: If Direct Material Cost of Apollon Company for the year $2014$ is $$75,000$ and the Conversion Cost is $$145,000,$ what is the Total Manufacturing Cost for the period?

Exercise $4$: If Total Manufacturing Cost ofAthena Company for the year $2014$ is $$205,000$ and the Converison Cost is $135,000,$ how much is the Direct Material Cost for the year?