Francis manufacturers, a manufacturer of wood doors and windows, has prepared the following list of accounts

Advertising $36,000

Assemblers wages $84,200

Production supervisors salary $21,400

Depreciation of machinery $9,200

Factory utilities $55,600

Lathe machine (machine for shaping wood) Operators wages $66,400

Machinery repairs $22,600

Office salaries $113,800

Purchase of glue $1,600

Purchase of screws and nails $800

Purchase of pine $99,000

Purchase of oak $250,000

There is no beginning or ending inventory.

Calculate the following:

(a) Direct material used

(b) Direct labour cost

(c) Factory overhead

(d) Prime cost

(e) Conversion cost

(f) Production cost