Part B (10 marks) Direct labour Oscar Production reports the following costs and expenses in May 2017: S10 200 10 000 Factory electricity cost Factory manager's salary Sales salaries 572 105 51700 1500 Repairs to office equipment 52 600 Indirect factory labour Factory repairs 2 100 16 000 Indirect materials Direct materials used 101 200 143 400 11 240 Advertising cost Office supplies used 4 000 Depreciation on factory equipment Required: Calculate the following costs. Provide a formula and show your workings for each of the calculations 1) Prime costs (2 marks) 2) Manufacturing overhead (3 marks) onversion costs (2 marks) 4) Period costs