Cardinal Company’s southeastern factory provided the following information for the last calendar year:

During the year, direct materials purchases amounted to $150,000, direct labor cost was $200,000, and overhead cost was $324,700. There were 100,000 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, $1.70 is direct materials and $3.24 is overhead. What is the prime cost per unit? Conversion cost per unit?

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Beginning inventory: Direct materials $49,300 Work in process 55,400 Ending inventories: Direct materials $20,000 Work in process 20,400