Cost of goods sold in May 2021 for Nabi Corporation was 3,533,200. The may 31 work in process inventory was 30% of the May 1 work in Process inventory. Overhead was 220% of direct labor cost. During May, 2,293,000 of direct materials were purchases. Other May information follows:

Inventories:May 1May 31

Direct Material50,00045,000

Work in Process80,000????

Finished Goods130,00020,600

A. What was the amount of prime cost incurred in may?

B. What was the amount of conversion cost incurred in may?