Required information

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

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

Direct material $2,100,000

Advertising expense $97,000

Depreciation on factory building $115,000

Direct labor: wages #545,000

Cost of finished goods inventory at year-end $115,000

Indirect labor: wages $140,000

Production supervisor's salary $46,000

Service department costs* $100,000

Direct labor: fringe benefits $97,000

Indirect labor: fringe benefits $31,000

Fringe benefits for production supervisor $10,000

Total overtime premiums paid $55,000

Cost of idle time: production employees $40,000

Administrative costs $150,000

Rental of office space for sales personnel $15,000

Sales commissions $4,000

Product promotion costs $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.

The rental of sales space was made necessary when the sales offices were converted to storage space for raw material.

Required:

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

a. Total prime costs?

b. Total manufacturing overhead costs?

c. Total conversion costs?

d. Total product costs?

e. Total period costs?