The following costs data has been taken from a company that manufactures and sells Office Furniture Direct materials used in production Indirect materials used in production Rent, Head office Office Supplied used-Head Office Factory labor, direct Advertising Cost Factory supervisor's salary Rent, Factory Building Office salaries paid Factory Utilities paid Insurance, factory Sales commissions paid 302,000 137,000 153,000 118,800 200,200 149,000 38,000 179,000 108,000 162,000 11,000 114,500 (i) Total product cost (ii) Total period cost (iii) Total Conversion cost (iv) Total Prime cost