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Personal Protective Gears & More (PPGM) design and manufacture masks for students. After production, the masks are placed into individual cases, before being transferred into Finished Goods. The accounting records of the business reflect the following data at June 30, 2021, for the manufacturing of masks for Mount Marlie High School. Inventory 1/7/2020 30/6/2021 Raw Materials $230,000 $260,000 Factory Supplies $35,000 $24,000 Work in Progress $348.300 $203.300 Finished Goods $632,900 $485.000 Other information: Sales Revenue $5.731,000 Factory Supplies Purchased 64,000 Direct Factory Labor 292,000 Raw Materials Purchased 560,000 Plant janitorial service 37,000 Depreciation: Plant & Equipment 186,000 Total Utilities 481,250 Production Supervisor's Salary 450,000 Design Costs (School Logo) 26,000 Packaging Cases Cost 42,000 Total Insurance 168,000 Delivery Vehicle Drivers' Wages 181,500 Depreciation: Delivery Vehicle 53,290 Property Taxes a 240,000 Administrative Wages & Salaries 801,250 Advertising & Selling Expenses 1% of Sales Revenue of the total utilities, 80% relates to manufacturing and 20% relates to general and administrative costs. + Of the total insurance, 66%% relates to the Factory Plant & Equipment & 33% relates to general & administrative costs. The property taxes should be shared: 75% manufacturing & 25% general & administrative costs Required: a) Calculate the raw material used by Personal Protective Gears & More. b) Calculate the factory supplies used by Personal Protective Gears & More. e) What is the total factory overhead costs incurred by Personal Protective Gears & More during the period? d) Determine the prime cost & conversion cost of the masks manufactured