Based on the following data which are incurred for a given period for ABC Co. manufacturing company, calculate;

a. The prime cost

b. Conversion cost

c. The total manufacturing cost

Data

Direct material cost…….. 45,000

Direct Labor cost ………. 30,000

Wages of workers. ……. 35,000

Minor repair parts. …….. 20,000

Electricity ……………….. 10,000

Administrative Expenses .......... 25,000

Indirect labor cost………….. 22,000

Fuel…………………………...5,000

Indirect materials cost ………. 4,000