The following information is available for Wonderway, Inc., for 2018:

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 Wonderway:

1. Direct labor.

2. Manufacturing overhead.

3. Prime cost.

4. Conversion cost.

5. Total manufacturing cost.

6. Period expenses.