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