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

Direct material	$	2,200,000
Advertising expense		97,000
Depreciation on factory building		116,000
Direct labor: wages		530,000
Cost of finished goods inventory at year-end		115,000
Indirect labor: wages		142,000
Production supervisors salary		47,000
Service department costs*		100,000
Direct labor: fringe benefits		95,000
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

*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: