Presented below are the monthly manufacturing cost data for Sport Land Cost item Direct Direct Manufacturing materials labour overhead Rent on the factory building. $4 500 Wages paid to workers, $85 000 Metal and plastic used for manufacturing, $100 000 Timber used for manufacturing, $30 000 Factory machinery depreciation, $4 000 Required: 1) Indicate (i.e., tick" ) in the above table whether the cost item is direct materials, director labour, or manufacturing overhead. (5 marks) 2) Calculate the following costs. Provide a formula and show your workings for each of the calculations. Prime costs (2 marks)