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

Advertising $ $25,800$

Cost of hardware $($hangers$,$ decorations, etc.$)42,700$

Cost of wood $122,500$

Depreciation on production equipment $33,600$

Factory property taxes $16,000$

Factory rent $48,700$

Glue $3,120$

Production supervisor$$s salary $41,200$

Sales manager$$s salary $41,900$

Utilities for factory $28,000$

Wages for maintenance workers $33,800$

Wages of assembly workers $87,400$

Wages of finishing workers $73,900$

Calculate the following.

Required:

Direct materials costs.

Direct labor costs.

Manufacturing overhead.

Total manufacturing costs.

Prime costs.

Conversion costs.

Total period costs.