Barricades Corporation provided the following information for the year: Beginning Balance --Work-in- Process Inventory $27,000 Ending Balance-Work-in-Process Inventory 56,000 Beginning Balance-Raw Materials Inventory 83,000 Ending Balance-Raw Materials Inventory 60,000 Purchases-Raw Materials 360,000 Beginning Balance - Finished Goods 956,000 Ending Balance - Finished Goods 763,000 Direct Labor 471,000 Indirect Labor 18,000 Depreciation on Factory Plant and Equipment 25,000 Plant Utilities and Insurance 271,000 Calculate: Prime Costs Conversion Costs Total Manufacturing Costs 4 Cost of Goods Manufactured Cost of Goods Sold