Q4. The Fuji Furniture Company manufactures outdoor furniture and incurred the following costs during the month of January: Timber $25 000 Indirect Material - Paint $ 5 000 Indirect Material - Glue $ 500 Wagesassembly personnel $20 000 Wagesfactory supervisor $ 3 500 Factory cleaner's wages $ 2 000 Sales commissions $10 000 Administrative staff salaries $ 4 000 Depreciationfactory equipment $ 3 000 Depreciationsales office equipment $ 1 000 Utilities, insurancefactory $ 6 000 Utilities, insurancesales office $ 2 000 Advertising $ 8 000 Total costs $90 000

Required: Determine each of the following costs: (list the costs under each cost category when calculating the answer). i) Product costs

ii) Prime costs

iii) Conversion costs

iv) Manufacturing overhead costs