Beginning inventory:
Direct materials		$31,600
Work in process		46,000
Ending inventory:
Direct materials		$19,600
Work in process		22,800

During the year, direct materials purchases amounted to $257,600, direct labor cost was $169,600, and overhead cost was $313,600. There were 40,000 units produced.

Required:

1. Calculate the total cost of direct materials used in production.

$fill in the blank 1

2. Calculate the cost of goods manufactured.

$fill in the blank 2

Calculate the unit manufacturing cost. If required, round your answer to the nearest cent.

$fill in the blank 3 per unit

3. Of the unit manufacturing cost calculated in Requirement 2, $6.74 is direct materials and $7.84 is overhead. If required, round intermediate calculations and your final answers to the nearest cent.

What is the prime cost per unit?

$fill in the blank 4 per unit

What is the conversion cost per unit?

$fill in the blank 5 per unit