Cotton White, Inc., makes specialty clothing for chefs. The company reported the following costs for 2012:

Factory rent ............ $42,000

Company advertising ......... 18,000

Wages paid to seamstresses ........ 75,000

Depreciation on salespersons’ vehicles .. 25,000

Thread ................ 1,000

Utilities for factory ........... 22,000

Cutting room supervisor’s salary .... 30,000

President’s salary .......... 75,000

Premium quality cotton material .... 42,000

Buttons ............... 750

Factory insurance .......... 15,000

Depreciation on sewing machines .... 6,000

Wages paid to cutters ......... 50,000

Required:

Compute the following for Cotton White:

1. Direct materials.

2. Direct labor.

3. Manufacturing overhead.

4. Total manufacturing cost.

5. Prime cost.

6. Conversion cost.

7. Total period cost.