Items (a) through (e) are based on the following data pertaining to Plato%u2019s manufacturing operations:

Inventories	November 1	November 30
Raw material	$ 9,000	$ 8,500
Work in process	4,500	3,000
Finished goods	13,500	18,000

Additional information for the month of November:

Raw material purchased		$ 22,000
Direct-labor costs		14,000
Manufacturing overhead		20,000
Selling and administrative expenses		11,000
Sales revenue		99,000

Calculate the following amounts for the month of November:

a) Prime costs

b) Conversion costs

c) Total manufacturing costs

d) Cost of goods manufactured

e) Cost of goods sold