The following information is available for Wonderway, Inc., for 2012:

Factory rent ............. $40,000

Company advertising ......... 20,000

Wages paid to laborers ........ 82,000

Depreciation for president’s vehicle ... 8,000

Indirect production labor ........ 1,800

Utilities for factory ......... 36,000

Production supervisor’s salary .... 30,000

President’s salary ......... 60,000

Direct materials used ......... 34,500

Sales commissions .......... 7,500

Factory insurance .......... 12,000

Depreciation on factory equipment ... 26,000

Required:

Calculate each of the following costs for Wonder way:

1. Direct labor.

2. Manufacturing overhead.

3. Prime cost.

4. Conversion cost.

5. Total manufacturing cost.

6. Period expenses.