2.

3.

The following costs were incurred in May: Direct materials $46,300 Direct labor $33,300 Manufacturing overhead Selling expenses Administrative expenses $30,800 $21,300 $35,400 Conversion costs during the month totaled: During the month of May, direct labor cost totaled $11,305 and direct labor cost was 35% of prime cost. If total manufacturing costs during May were $82,600, the manufacturing overhead was: The following costs were incurred in May Direct materials $48,000 Direct labor $30,100 Manufacturing overhead Selling expenses Administrative expense $25,200 $15,800 $32,900 Prime costs during the month totaled