The following data are given for X Firm (in millions of dollars):

Instructions
Calculate the following amounts:
(a) Cost of goods sold
(b) Total factory overhead cost
(c) Selling and administrative expenses
(d) Total product costs
(e) Total period costs
(f) Prime cost
(g) Conversion cost
(h) Cost of goods manufactured

Beginning and ending inventories Sales Direct materials used Direct labour cost Factory overhead Selling and administrative expenses Gross profit Net income (no income tax K1 $390 80 180 70 es)