The following cost data for the current year relate to Heartstrings Pty Ltd, a greeting cards manufacturer: Service department costs $ 200 000 Direct labour: wages 970 000 Direct labour: on-costs 190 000 Indirect labour: on-costs 60 000 On-costs for production supervisor 18 000 Administrative costs 300 000 Rental of office space for sales personnel 30 000 Sales commissions 10 000 Product promotion costs 20 000 Direct material 4 200 000 Advertising expense 198 000 Depreciation on factory building 230 000 Cost of finished goods inventory at year end 230 000 Indirect labour: wages 280 000 Production supervisor's salary 90 000 Total overtime premiums paid 110 000 80 000 Cost of idle time: production employees Required: Calculate each of the following costs for the year: 1. total prime costs 2. total manufacturing overhead costs B. total conversion costs 1. total product costs (for external reporting purposes) 5. total period costs