Question Three (20 points) The following cost data for the year just ended pertain to Sentiments, Inc., a greeting card manufacturer: Direct material. Advertising expense Depreciation on factory building. Direct labor Cost of finished goods inventory at year-end. Indirect labor: wages. Production supervisor's salary. Indirect labor: fringe benefits. Fringe benefits for production supervisor Total overtime premiums paid. Cost of idle time: production employees. Administrative costs... Rental of office space for sales personnel. Sales commissions.... Product promotion costs Requirements: 1. Calculate the total prim cost $2,500,000 99,000 115,000 485,000 115,000 140,000 45,000 30,000 9,000 55,000 40,000 150,000 15,000 5,000 10,000 2. Calculate the total manufacturing overhead costs