Identify the type of cost for each of the following expenses. (5 marks) Types of cost: A. Prime costs B. Period costs C. Conversion cost Types of expenses: 1. Sales commission 2. Salary of painting supervisor 3. Engine spare part 4. Administrative expenses 5. Factory insurance [Answer here) Types of expenses 1. Sales commission Types of cost (Enter A, B or C) 2. Salary of painting supervisor 3. Engine spare part 4. Administrative expenses 5. Factory insurance b) Della Manufacturing Company's accounting records reflect the following inventories: Dec. 31, 2019 Dec 31, 2018 Raw materials inventory $310,000 $260,000 Work in process inventory 300,000 160,000 Finished goods inventory 190,000 150,000 During 2019, $500,000 of raw materials were purchased, direct labour costs amounted to $600,000 and manufacturing overhead incurred was $480,000. What was Della Manufacturing Company's total manufacturing costs incurred in 2019? Show workings. (5 marks) [Answer here)