Direct labor cost	$10,500
Purchases of raw materials	16,500
Factory supervisor salary	2,250
Office Supplies used	675
Factory Insurance	1,350
Commissions paid Commissions paid	2,500
Advertising	1,800
Freight on of raw Material	3,750
Raw Materials inventory, May 1	3,475
Work-in-process inventory, May 1	6,685
Raw Materials inventory, May 31	9,500
Work-in-process inventory, May 31	2,200
Delivery expenses	1,000
Finished inventory May 1	8,000
Factory taxed	3,000
Selling and admin expenses	1,500
Factory utilities	800
Depreciation factory equipment	1,500
Office salary expenses	1,800

Required:

Marks will not be given if calculations are not shown

Calculate the following, show all working, and list the figures - 

2. Conversion cost
4. Prime cost
6. Manufacturing overhead cost
8. Cost of goods manufactured.
10. Period cost
12. Cost of goods sold