ABC company estimated that the cost of materials wil be $9500 and direct labour $20,000. Factory overheads is applied at $15 per direct labour hours in the moulding dept and at 150% of direct labor in finishing dept. it is estimated that 1600 direct labor hours will be required in moulding and that direct labor cost in finishing wil be $6300. Calculate: 1. Prime cost 2. Conversion cost 3. Cost to produce.