Avery Corporations northwestern factory provided the following information for the last calendar year: Beginning inventory: Direct materials $50,800 Work in process 58,500 Ending inventories: Direct materials $21,500 Work in process 23,500 During the year, direct materials purchases amounted to $150,000, direct labor cost was $200,000, and overhead cost was $324,700. There were 100,000 units produced. Required: 1. Calculate the total cost of direct materials used in production. 2. Calculate the cost of goods manufactured. Calculate the unit manufacturing cost. 3. Of the unit manufacturing cost calculated in Requirement 2, assume $1.70 is direct materials and $3.24 is overhead. What is the prime cost per unit? Conversion cost per unit