The following cost data for the current year relate to Heartstrings Pty Ltd, a greetings card manufacturers

Required:
Calculate each of the following costs for the year:
1. Total prime costs.
2. Total manufacturing overhead costs.
3. Total conversation costs.
4. Total product costs (for external reporting purpose).
5. Total period costs.

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Service department costs' $ 50 000 Direct labour: wages 242 500 Direct labour: on-costs 47 500 Indirect labour: on-costs 15 000 On-costs for production supervisor 4500 Administrative costs 75 000 Rental of office space for sales personnel 7 500 Sales commissions 2 500 Product promotion costs 5 000 Direct material 1 050 000 Advertising expense 49 500 Depreciation on factory building 57 500 Cost of finished goods inventory at year end 57 500 Indirect labour: wages 70 000 Production supervisor's salary Total overtime premiums paid 22 500 27 500 Cost of idle time: production employees 20 000