Simpson Company, a Manufacturer of Windows, Has Prepared the Following

Simpson Company, a manufacturer of windows, has prepared the following list of accounts and their balances: $\begin{array}{ll}\text { Advertising } & \$ 7,200 \\\text { Assemblers' wages } & 16,840 \\\text { Depreciation of machinery } & 1,840 \\\text { Factory utilities } & 11,120 \\\text { Lathe operators' wages } & 13,280 \\\text { Machinery rep airs } & 4,520 \\\text { Office salaries } & 22,760 \\\text { Purchases of glue } & 320 \\\text { Purchases of nails } & 160 \\\text { Purchases of oak } & 50,000 \\\text { Purchases of pine } & 19,800 \\\text { Supervis ors' salaries } & 38,280\end{array}$ There were no beginning or ending inventories. Calculate the following:
a. Direct materials used
b. Direct labor
c. Factory overhead
d. Prime costs
e. Conversion costs