Noha wants to know the total costs incurred in the production of car model QB. She furnishes you with the following data:

Items	RM
Factory property insurance	13 000
Salesperson salaries	5 000
Factory electricity	2 000
Sales Commissions	1 250
Factory supervisor salary	7 000
Wage paid to assembly labors	1 200
Factory Supplies	900
Metals	50 000
Factory Property taxes	5 500
PVC heavy duty rubber	9 000
Cleaning service fee for office building	1 700

(a) Classify each of the item as direct material, direct labor, manufacturing overhead or period costs.

(b) Compute total production costs.