The following are costs a cabinet maker incurred for the year:

Advertising	$ 34,300
Cost of hardware (slides, handles, etc)	33,100
Cost of wood	117,700
Depreciation on production equipment	32,900
Factory property taxes	17,200
Factory rent	39,000
Glue	3,810
Production supervisors salary	40,400
Sales managers salary	40,500
Utilities for factory	24,200
Wages for maintenance workers	32,600
Wages of assembly workers	92,300
Wages of finishing workers	78,700

Calculate the following.

Required:

1. Direct materials costs.
2. Direct labor costs.
3. Manufacturing overhead.
4. Total manufacturing costs.
5. Prime costs.
6. Conversion costs.
7. Total period costs.