The following cost data for the year just ended pertain to Sentiments, Inc., a greeting card manufacturer Direct material $2,200,000 Advertising expense 99,000 Depreciation on factory building 116,000 Direct labor: wages 525,000 Cost of finished goods inventory at year-end 115,000 Indirect labor: wages 141,000 Production supervisor's salary 45,000 Service department costs* 100,000 Direct labor: fringe benefits 102,000 Indirect labor: fringe benefits 31,000 Fringe benefits for production supervisor 11,000 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 Product promotion costs "All services are provided to manufacturing departments 5,000 10,000 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. Problem 2-42 Part 1 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