17. A company's prime costs total $3,000,000 and its conversion costs total $6,000,000. If direct materials are $1,000,000 and factory overhead is $5,000,000, then direct labor is: 18. Sandal Company's direct materials costs are $2,000,000, its direct labor costs total $6,000,000, and its factory overhead costs total $4,000,000. Its prime costs total: 19. Belmont Company's direct materials costs are $2,000,000, its direct labor costs total $6,000,000, and its factory overhead costs total $3,000,000. Its conversion costs total: 20. Conerstone Company accumulated the following account information for the year: Beginning raw materials inventory $6,000 Indirect materials cost 2,000 Indirect labor cost 5,000 Maintenance of factory equipment Direct labor cost 2,800 7,000 Using the above information, total factory overhead costs would be: A. $9,800. B. $16,800. C. $15,800. D. $13,000. E. $7,800. 3