PROBLEM A $(30$ points$).$ Please show your computations to receive full credit.

Maleda Manufacturing manufactures a variety of wooden picture frames using recycled wood from old barns. Maleda Manufacturing has reported the following costs for the previous year. Assume no production inventories.

$\backslash$table$[[$Advertising$,$$ $52,000],[$Cost of hardware $($hangers$,$ decorations, etc.$),$$ $85,400],[$Cost of wood,$ $120,000],[$Depreciation on factory equipment,$ $32,000],[$Factory property taxes,$ $17,000],[$Factory rent,$ $46,000],[$Glue$,$$ $500],[$Production supervisor salary,$ $42,500],[$Sales manager salary,$ $87,000],[$Utilities for factory,$ $26,900],[$Wages for maintenance workers,$ $36,400],[$Wages of assembly workers,$ $88,500]]$

Compute the following:

i$.$ Direct material costs

ii$.$ Direct labor cost

iii. Manufacturing overhead

iv$.$ Total manufacturing cost

v$.$ Prime cost

vi$.$ Conversion cost

vil. Total period cost