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 1 May 31

Direct Material 50,000 45,000

Work in Process 80,000 ????

Finished Goods 130,000 20,600

A. What was the amount of Prime Cost incurred in May?

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