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 116,000

Direct labor: wages 550,000

Cost of finished goods inventory at year-end 115,000

Indirect labor: wages 141,000

Production supervisors salary 45,000

Service department costs* 100,000

Direct labor: fringe benefits 107,000

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 5,000

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 cost

b. Total manufacturing overhead costs

C Total conversion cost

D Product cost E Period cost