Shumard Company manufactures sundials. The following information was obtained for last year

During the year, materials purchases amounted to $199,200, direct labor cost was $170,000, and overhead cost was $133,000. There were 20,000 units produced.

Required:
1. Calculate the total cost of direct materials used in production.
2. Calculate the cost of goods manufactured. Calculate the unit manufacturing cost.
3. Of the unit manufacturing cost calculated in Requirement 2, $10 is direct materials and $7 is overhead. What is the prime cost per unit? Conversion cost per unit?

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Beginning inventory: Materials $45,000 Work in process 57,000 Ending inventories: Materials $50,700 Work in process 31,000