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..... $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 Requirements: 1. Calculate the total prim cost 2. Calculate the total manufacturing overhead costs