Please help!

C17 fx B DE Perfect Pad manufactures floor mats for trailers that are used to transport horses. The mats provide for a firm footing surface that quickly sheds water. Mats are made to customer specifications via orders submitted over an internet site. The mats are completed and shipped in about one day. As a result, Perfect Pad does not maintain any work in process or finished goods inventory. The following costs were incurred in producing and selling mats during August: 1 2 $ 134,300 3 14,000 4 9,600 5 2,600 6 7 Synthetic rubber used in the mat Lubricant used in the molding machine Factory rent Electricity to run the molding machine Labor cost of machine operators Intemet sales site Administrative salaries Depreciation of molding machine Salary of factory safety inspector Office rent 34,100 1,500 12,500 8 9 7,400 10 11 12 3,500 13,500 Evaluate these costs, and determine the amount of direct material, direct labor, factory overhead, and selling/generaladministrative costs. Next, identify how much is considered to be a "prime cost" and how much is considered to be a "conversion cost." 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 C17 fx A B C D E F G H Total Cost Direct Material Direct Labor Factory Overhead SG&A $ $ $ 134,300 $ 14,000 9,600 2,600 34,100 2 Synthetic rubber 3 Lubricant - molding machine 4. Factory rent 5 Electricity - molding machine 6 Labor cost of machine operators 7 Intemet sales site 8 Administrative salaries 9 Depreciation of molding machine 10 Salary of factory safety inspector 11 Office rent 12 1,500 12,500 7,400 3,500 13,500 $ 233,000 $ $ 13 14 15