Answer:
Please see answers below
Explanation:
1. Direct labor costs = wages paid to labourers
= $84,200
2. Manufacturing overhead costs = Factory rent + indirect production labor + utilities for factory + production supervisor's salary + factory insurance + depreciation on factory equipment
= $28,300 + $1,900 + $30,600 + $30,800 + $13,700 + $27,400
= $132,700
3. Prime cost = Direct labor + Direct material
= $84,200 + $35,600
= $119,800
4. Conversion cost = Direct labor + Manufacturing overhead
= $84,200 + $132,700
= $216,900
5. Total manufacturing cost = Direct labor + Direct material + Manufacturing overhead
= $84,200 + $35,600 + $132,700
= $252,500
6. Period expense = Company advertising + Depreciation for president vehicle + President's salary + Sales commission
= $20,200 + $8,190 + $61,100 + $7,530
= $97,020
