The following are costs a picture frame maker incurred for the year:

Advertising	$ 24,100
Cost of hardware (hangers, decorations, etc.)	43,000
Cost of wood	122,700
Depreciation on production equipment	32,800
Factory property taxes	15,200
Factory rent	48,900
Glue	3,050
Production supervisor's salary	40,500
Sales manager's salary	42,700
Utilities for factory	27,900
Wages for maintenance workers	33,700
Wages of assembly workers	87,100
Wages of finishing workers	73,600

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.