San Tan Company manufactures light bulbs. Once produced, the bulbs are packaged and sold to wholesalers for distribution to grocery stores and large retailers like Walmart. The following costs were incurred by San Tan Company during April:

Electricity for factory	$	15,400
Labor		30,600
Rent on factory		22,600
Insurance on factory		1,300
Glass for bulbs		54,800
Cardboard for packaging		6,600

Compute the Manufacturing overhead cost for San Tan Company.

Manufacturing Overhead

$

Compute the Direct materials cost for San Tan Company.

Direct Materials

Compute the Conversion cost for San Tan Company.

Conversion Cost

$