The following cost data for the year just ended pertain to Sentiments, Incorporated, a greeting card manufacturer: Direct material $ 2,200,000 Advertising expense 98,000 Depreciation on factory building 116,000 515,000 115,000 142,000 46,000 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 Rental of office space for sales personnelt Sales commissions Product promotion costs 100,000 110,000 31,000 10,000 55,000 40,000 150,000 15,000 5,000 10,000 *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. Required: 1. Compute each of the following costs for the year just ended: a. Total prime costs b. Total manufacturing overhead costs c. Total conversion costs d. Total product costs e. Total period costs