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

Direct material		$2,100,000
Advertising expense		97,000
Depreciation on factory building		117,000
Direct labor: wages		545,000
Cost of finished goods inventory at year-end		115,000
Indirect labor: wages		140,000
Production supervisors salary		47,000
Service department costs*		100,000
Direct labor: fringe benefits		94,000
Indirect labor: fringe benefits		32,000
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		4,000
Product promotion costs		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	$276,000