Required:

Calculate the following costs for January 2022 showing all your workings.

a) Prime Costs

b) Manufacturing Overhead

c) Period Costs

The Pear Company manufactures personal computers and incurred the following costs for the month of January 2022. Cost Items Amount $ Wages of assembly line workers 20,000 Depreciation of factory equipment 13,000 Insurance on sales office 5,100 42,000 Memory board and chips used to assemble the computers 11,300 Wages of night security guards for the factory building Depreciation of Delivery trucks 3,500 Factory Electricity costs 8,000