The following operating costs were extracted from the books of Samson Manufacturing Limited, makers of footwear, for the month of December 2018:

Details	$
Indirect factory labour	450,000
Administrative salaries	875,000
Warehouse staff salaries	550,000
Direct expenses	200,000
Depreciation of factory machines	125,000
Insurance	150,000
Production supervisors salaries	750,000
Advertising expenses	375,000
Stationery and office supplies	30,000
Training for sales staff	162,500
Wages of production workers	1,000,000
Electricity	175,000
Salesmen commission	625,000
Indirect raw materials	400,000
Purchases of direct raw materials	2,000,000
Depreciation of office machinery	100,000
Sales promotion costs	250,000

Notes:

Apportion the following charges as indicated in the table:

Details	Selling	Production	Administration	Distribution
Insurance	30%	35%	20%	15%
Electricity	25%	35%	10%	30%

Required: Calculate the Costs relating to Samson Manufacturing Limited

Prime cost.

Factory overheads.

Production costs.

Conversion costs

Selling costs.

Administrative costs.

Distribution costs.

Total costs