QUESTION: Sentiments, Inc., is a greeting card manufacturer. The following selected cost data is for the year ended December 31. Description Dollar Amount Cost of delivery to customers $16,000 President's salary costs $120,000 Marketing costs $49,000 Supervisor salary (factory) $90,000 Printing ink for cards $52,000 Factory equipment depreciation $32,000 Factory utility costs $24,000 Assembly line worker's wages $102,000 Sales commission $92,000 Lubricants for factory equipment $4,000 Pulp paper costs $128,000 Property taxes on factory $18,000 Admin costs (head office) $68,000 Total prime costs for the year are: Total conversion costs for the year are: