Arden company reported the following costs and expenses for the most recent month:

direct materials $ 80,000
direct labor $ 42,000
manufacturing overhead $ 19,000
selling expenses $ 22,000
administrative expenses $ 35,000

1) what is the total amount of product costs?

2) what is the total amount of period costs?

3) what is the total amount of conversion costs?

4) what is the total amount of prime costs?

1) $141,000
2) $198,000
3) $ 61,000
4) $122,000

Explanation:
1) we sum ($80,000+$42,000+$19,000)= $141,00,0 according to the cost’s theory

2) we sum all amounts (80,000+42,000+19,000+22,000+35,00)= 198,000 we sum all amounts because those are the cost that the company incurred In the period.

3) Conversion cost we obtain summing direct labor+ manufacturing overhead ( 42,000+19,000)= $61,000

4) Prime costs we obtain summing direct materiales+ direct labor ( 42,000+80,000)= $122,000

The answer would be b.