The following cost data for the year just ended pertain to Sentiments, Incorporated, a greeting card manufacturer: 1 Direct material Advertising expense Depreciation on factory building ! Direct labor: wages Cost of finished goods inventory at year-end Indirect labor: wages Production supervisor's salary Service department costs* Direct labor: fringe benefits Indirect labor: fringe benefits Fringe benefits for production supervisor Total overtime premiums paid Cost of idle time: production employees Administrative costs Required; 1. Compute each of the following costs for the year just ended: Rental of office space for sales personnel" Sales commissions Product promotion costs a. Total prime costs b. Total manufacturing overhead costs c. Total conversion costs x d. Total product costs e. Total penod costs "All services are provided to manufacturing departments. Cost of Idle time is an overhead Item: It is not included in the direct-labor wages given above. The rental of sales space was made necessary when the sales offices were converted to storage space for raw material. F1 F2 e 2 3 2.936.000 F3 # 3 Q Search Ox F4 $ 2,300,000 97,000 116,000 535,000 $ 4 115,000 142.000 46,000 168, 636 101,008 31.000 9.000 48 300 158,000 15 000 5.000 16. 036 F5 % 5 LE Prev F6 L OT 9 6 DOLL F7 H

The followng cost data for the yeat just ended pertain to Sentiments, Incorporated, a greeting card manufacturer: "All sorvces are provided to manufacturing depsrtments. 5Cost of idle time is ar overhoad itemcit is not included in the drectsabor wages given above tThe rental of sales space was made nocesfary when the sales officer were corvented to storage space for raw matertat. Required: 1. Compute esch of the followng costs for the year lust ended