You are the Cost Accountant for Gamers Manufacturers. The following information for the month of April 2020 has been presented to you for analysis.

Details	$
Lubricants for production machinery	1,968,750
Administrative expenses	2,625,000
Materials used to produce goods	1,093,750
Depreciation: Office Equipment	1,640,625
Plant	6,868,750
Delivery vans	1,706,250
Showrooms	1,977,500
Production foremen salaries	4,287,500
Wages of production workers	2,450,000
License fee paid to manufacture products	875,000
Sales promotion expenses	2,100,000
Office expenses	306,250
Cost of seminar for warehouse staff	656,250
Carriage outwards	1,028,125
Salesmen salaries	866,250
Electricity	400,000
Janitorial wages	150,000
Insurance	250,000

Notes: Apportion the following charges as indicated below:

Details	Factory	Administration	Selling	Distribution
Electricity	40%	25%	15%	20%
Janitorial wages	35%	30%	25%	10%
Insurance	45%	25%	10%	20%

Required:

Classify each cost into the following categories:

(a) Prime cost. (2 marks)

(b) Factory overheads. (4 marks)

(c) Production cost. (2 marks)

(d) Conversion cost. (2 marks)

(e) Administrative cost. (4 marks)

(f) Selling cost. (4 marks)

(g) Distribution cost. (4 marks)

(h) Total Cost (3 marks)