it Direct materials inventory, May 1 Direct materials inventory, May 31 Work-in-process inventory, May 1 Work-in-process inventory, May 31 Finished goods inventory, May 1 $ 17,700 15,000 9,900 6,000 54,500 Finished goods inventory, May 31 71,600 Direct materials purchased during May Direct labor costs, May 83,300 59,500 Manufacturing overhead, May 79,600 Required: a. Compute the total prime costs for the month of May. b. Compute the total conversion costs for the month of May. c. Compute the total manufacturing costs for the month of May. d. Compute the cost of goods manufactured for the month of Ma e. Compute the cost of goods sold for the month of May. a. Total prime costs $ 145,500 b. Total conversion costs $ 139,100 C. Total manufacturing costs d. Cost of goods manufactured e. Cost of goods sold I < Prev