Avery Corporation’s northwestern factory provided the following information for the last calendar year:
Beginning inventory:
Direct materials ...... $50,800
Work in process ...... 58,500
Ending inventories:
Direct materials ...... $21,500
Work in process ...... 23,500
During the year, direct materials purchases amounted to $150,000, direct labor cost was $200,000, and overhead cost was $324,700. There were 100,000 units produced.

Required:
1. Calculate the total cost of direct materials used in production.
2. Calculate the cost of goods manufactured. Calculate the unit manufacturing cost.
3. Of the unit manufacturing cost calculated in Requirement 2, assume $1.70 is direct materials and $3.24 is overhead. What is the prime cost per unit? Conversion cost per unit?