The following cost data for the year just ended pertain to Sentiments, Inc., a greeting card manufacturer:

Direct material $ 2,200,000

Advertising expense 98,000

Depreciation on factory building 116,000

Direct labor: wages 545,000

Cost of finished goods inventory at year-end 115,000

Indirect labor: wages 141,000

Production supervisors salary 47,000

Service department costs* 100,000

Direct labor: fringe benefits 88,000

Indirect labor: fringe benefits 31,000

Fringe benefits for production supervisor 10,000

Total overtime premiums paid 55,000

Cost of idle time: production employees 40,000

Administrative costs 150,000

Rental of office space for sales personnel 15,000

Sales commissions 6,000 Product promotion costs 10,000

A)Total prime B)Total Manufacturing overhead C)Total conversion D)Total product E)Total period costs