1. Direct Materials Cost, Prime Cost, Conversion Cost, Cost of Goods Manufactured

   Ellerson Company provided the following information for the last calendar year:

   Beginning inventory:
   Direct materials	$67,000
   Work in process	29,400
   Finished goods	43,200
   Ending inventory:
   Direct materials	$70,400
   Work in process	40,000
   Finished goods	42,100

   During the year, direct materials purchases amounted to $275,000, direct labor cost was $189,000, and overhead cost was $520,000. During the year, 100,000 units were completed.

   Required:

   1. Calculate the total cost of direct materials used in production. $fill in the blank 1

   2. Calculate the cost of goods manufactured. $fill in the blank 2

   Calculate the unit manufacturing cost. Round your answer to the nearest cent. $fill in the blank 3 per unit

   3. Of the unit manufacturing cost calculated in Requirement 2, $2.60 is direct materials and $5.20 is overhead. Round your answers to the nearest cent.

   What is the prime cost per unit? $fill in the blank 4 per unit

   What is the conversion cost per unit? $fill in the blank 5 per unit