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

Service department costs*	$	50,000
Direct labor: wages		242,500
Direct labor: fringe benefits		47,500
Indirect labor: fringe benefits		15,000
Fringe benefits for production supervisor		4,500
Total overtime premiums paid		27,500
Cost of idle time: production employees		20,000
Administrative costs		75,000
Rental of office space for sales personnel		7,500
Sales commissions		2,500
Product promotion costs		5,000
Direct material used		1,050,000
Advertising expense		49,500
Depreciation on factory building		57,500
Cost of finished-goods inventory at year-end		57,500
Indirect labor: wages		70,000
Production supervisors salary	$	22,500

*	All services are provided to manufacturing departments.
	Cost of idle item is an overhead item; it is not included in 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. Compute the following for the year just ended: Total conversion costs: Total Product costs: Total Period costs: