The Fuji Furniture Company manufactures outdoor furniture and incurred the following costs during the month of January: Timber $25 000

Indirect Material - Paint $ 5 000

Indirect Material - Glue $ 500

Wagesassembly personnel $20 000

Wagesfactory supervisor $ 3 500

Factory cleaner's wages $ 2 000

Sales commissions $10 000

Administrative staff salaries $ 4 000

Depreciationfactory equipment $ 3 000

Depreciationsales office equipment $ 1 000

Utilities, insurancefactory $ 6 000 Utilities,

Insurancesales office $ 2 000

Advertising $ 8 000

Total costs $90 000

Required: Determine each of the following costs: (list the costs under each cost category when calculating the answer).

i) Product costs

ii) Prime costs

iii) Conversion costs

iv) Manufacturing overhead costs