(1) Use the data to determine the total Manufacturing Overhead (MOH) cost.

(2) Use the data to determine the total conversion cost.

(3) Use the data to determine the total product cost.

(4) Use the data to determine the total period cost.

\begin{tabular}{|l|r|} \hline Direct Material & 68,200 \\ \hline Administration Depreciation & 10,900 \\ \hline Indirect Labor Wages & 23,000 \\ \hline Vice President of Marketing & 108,500 \\ \hline Advertising Expenses & 53,100 \\ \hline Factory Supervisor Wages & 74,600 \\ \hline Sales Commissions & 27,200 \\ \hline Factory Electricity Expense & 16,400 \\ \hline Administrators' Health Benefits & 45,600 \\ \hline Factory Payroll Specialist & 36,500 \\ \hline Direct Labor Wages & 103,400 \\ \hline Direct Labor Health Benefits & 32,500 \\ \hline Factory Supervisor Health Benefits & 10,600 \\ \hline Admistrative Electricity Cost & 23,100 \\ Accounting Manager Salary & 98,500 \\ \hline Factory Depreciation & 13,900 \end{tabular}