The following costs were extracted from Reds company book at the end of December 2014 and presented to you the cost accountant for classification.

Details$Administrative charges500,000Production supervisors salaries800,000Salaries of production workers250,000Depreciation of factory machinery20,000Direct materials300,000Depreciation of office furniture etc.50,000Warehouse supervisors salaries200,000Advertising charges350,000Direct expenses100,000Wages of truck drivers200,000Commission paid to salesmen500,000Office salaries350,000Janitorial factory wages 300,000Training expenses for sales clerks180,000

Required:

1. Prime cost.
2. Factory overheads.
3. Production cost.
4. Conversion cost.
5. Administrative cost.