Refer to M1-5. Assume that you have the following information about Top Shelf’s costs for the most recent month:
Depreciation on factory equipment ...... 1,800
Depreciation on delivery trucks ......... 800
Wood used to build bookcases ........ 1,500
Production supervisor’s salary ........ 2,800
Glue and screws used in the bookcases ...... 250
Wages of persons who assemble the bookcases .. 2,500
Cost to run an ad on local radio stations ...... 600
Rent for the factory ............. 3,500
CEO’s salary ................ 3,000
Wages of person who sands the wood after it is cut 1,600

Determine each of the following costs for Top Shelf.
1. Direct materials used.
2. Direct labor.
3. Manufacturing overhead.
4. Prime cost.
5. Conversion cost.
6. Total manufacturing cost.
7. Total nonmanufacturing (period) cost.