Assume the following information pertaining to Cub Company: Ending work in process $73,100 Beginning work in process $88,800 Direct materials used $73,800 Conversion costs $193,400 Prime costs $176,1 So 90 914000 $100,000 $150,000 $200,000 $250,000 Total manufacturing cost is calculated to be: $282,900 $267,200 $102,300 $91,100 $73,800