[The following information applies to the questions displayed below.] The following cost data for the year just ended pertain to Sentiments, Inc., a greeting card manufacturer: Direct material Advertising expense $2,100,000 99,000 Depreciation on factory building 115,000 Direct labor: wages 485,000 Cost of finished goods inventory at year-end 115,000 Indirect labor: wages 140,000 Production supervisor's salary 45,000 Service department costs* 100,000 Direct labor: fringe benefits 95,000 Indirect labor: fringe benefits 30,000 Fringe benefits for production supervisor 9,000 Total overtime premiums paid 55,000 Cost of idle time: production employees 40,000 Administrative costs Rental of office space for sales personnel* Sales commissions Product promotion costs 150,000 15,000 5,000 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