he following cost data for the year just ended pertain to Heartstrings, Inc., a greeting card manufacturer:

Service department costs*	$	100,000
Direct labor: wages		505,000
Direct labor: fringe benefits		105,000
Indirect labor: fringe benefits		32,000
Fringe benefits for production supervisor		10,000
Total overtime premiums paid		55,000
Cost of idle time: production employees		40,000
Administrative costs		150,000
Rental of office space for sales personnel		15,000
Sales commissions		5,000
Product promotion costs		10,000
Direct material used		2,300,000
Advertising expense		97,000
Depreciation on factory building		117,000
Cost of finished-goods inventory at year-end		115,000
Indirect labor: wages		142,000
Production supervisors salary	$	45,000

*	All services are provided to manufacturing departments.
	Cost of idle item is an overhead item; it is not included in 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. Compute each of the following. Prime Costs ? Manufacturing Overhead? Conversion Costs? Product Costs? Period Costs?