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	$	16,100
Labor		31,300
Rent on factory		23,300
Insurance on factory		1,400
Glass for bulbs		55,500
Cardboard for packaging		7,300

Required: 1. Compute the Manufacturing overhead cost for San Tan Company. 2. Compute the Direct materials cost for San Tan Company. 3. Compute the Conversion cost for San Tan Company.

1	Manufacturing overhead
2	Direct materials
3	Conversion Cost

*Please show formulas to understand it better.