DIRECT MATERIALS COST, PRIME COST, CONVERSION COST, COST OF GOODS MANUFACTURED Shellenberger Company provided the following information for last year: Beginning inventory: Direct materials $41,600 Work in process 26,000 Finished goods 75,000 Ending inventories: Direct materials $ 31,600 Work in process 51,000 Finished goods 140,000 During the year, direct materials purchases amounted to $270,000, direct labor cost was $320,000, and overhead cost was $490,000. During the year, 25,000 units were completed. Required: 1. Calculate the total cost of direct materials used in production. 2. Calculate the cost of goods manufactured. Calculate the unit manufacturing cost. 3. Of the unit manufacturing cost calculated in Requirement 2, $11 is direct materials and $12 is overhead. What is the prime cost per unit? Conversion cost per unit?