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Case Prime Cost Conversion Cost Direct Materials Direct Labor Manufacturing Overhead Total Manufacturing Cost A $ 2 , 1 2 0 $ 1 , 0

Case Prime

Cost Conversion

Cost Direct

Materials Direct

Labor Manufacturing

Overhead Total

Manufacturing

Cost

A $

2, 120

1, 020

3, 600

6, 910 11, 520 2, 250 6, 860 13, 770

7, 950 1, 550 3, 230 9, 500

2, 010 2, 970 5, 810

11, 520 20, 620 3, 410 12, 510 24, 030

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