The following information has been taken from the cost records of Jenner Company for the month of October, 2024: Advertising Expense 35,000 Delivery Expense 5,000 Depreciation Expense, Factory Equipment 8,000 Depreciation Expense, Office Equipment 4,000 Direct Labour Cost 265,000 Direct Material Purchases 148,000 Factory Supervision Expense 42,000 Insurance Expense, Factory Equipment 3,000 Rent Expense, Factory Facilities 18,000 Repairs Expense, Factory Equipment 4,000 Sales Revenue 825,000 Sales Salaries Expense Inventories: December 1st Raw Materials $ 28,000 28,000 December 31st $ 14,000 Work-In-Process 40,000 57,000 Finished Goods 60,000 48,000 Calculate the following: a) Direct Materials Used $ b) Total Factory Overhead $ c) Cost of Goods Manufactured $ d) Prime Costs $ e) Conversion Costs $ FA $ f) Cost of Goods Sold g) Total Period Costs h) Operating Income (before tax) $