4) Harris Manufacturing , Inc . makes refrigerator replacement parts . In May, Harris Produced 2,000 units. Costs incurred were as follows : Direct Labor per unit ( 2 hrs. ( 30 / hr) $60 Direct Materials Per unit $150 Indirect Labor ( maintainence ) $25,000 Indirect Materials ( total used ) $1,000 Manufacturing overhead application $50 rate ( per unit ) Given this data, calculate the total Prime Costs for the units produced in the month of May . 5) Harris Manufacturing, Inc. Makes refrigerator replacement parts. Given this data , what was the conversion Cast per Unitz 6 ) Fantastic Floors, CO., an manufacturer of file and hardwood flooring , had the following information for production last penad