$(!)$

Required information

$[$The following information applies to the questions displayed below.$]$

The following cost data for the year just ended pertain to Sentiments, Incorporated, a greeting card manufacturer:

Direct material

Advertising expense

Depreciation on factory building

Direct labor: wages

Cost of finished goods inventory at

year$-$end

Indirect labor: wages

Production supervisor's salary

Service department costs$*$

Direct labor: fringe benefits

Indirect laborn 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

$

$2,100,000$

$99,000$

$115,000$

$485,000$

$115,000$

$140,000$

$45,000$

$100,000$

$95,000$

$30,000$

$9,000$

$55,000$

$40,000$

$150,000$

$15,000$

$5,000$

$10,000$

All services are provided to manufacturing departments.

${?}^{}$ Cost of idle time is an overhead item; it is not included in the direct$-$labor wages given above.

${}_{\text{T}\text{h}\text{e}\text{r}\text{e}\text{n}\text{t}\text{a}\text{l}}$ of sales space was made necessary when the sales offices were converted to storage space for raw material.

Required:

Compute each of the following costs for the year just ended:

$\backslash$table$[[$a$.$ Total prime costs,$],[\backslash$table$[[$b$.$ Total manufacturing overhead$],[$costs$]],],[$c$.$ Total conversion costs,$],[$d$.$ Total product costs,$],[$e$.$ Total period costs,$]]$