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

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

During the year, direct materials purchases amounted to $$275,000,$ direct labor cost was $$189,000,$ and overhead cost was $$530,000.$ During the year, $100,000$ units were

completed.

Required:

Calculate the total cost of direct materials used in production.

$

Calculate the cost of goods manufactured.

$

Calculate the unit manufacturing cost. Round your answer to the nearest cent.

$

per unit

Of the unit manufacturing cost calculated in Requirement $2,$$$2\mathrm{.}60$ is direct materials and $$5\mathrm{.}20$ is overhead. Round your answers to the nearest cent. Of the unit manufacturing cost calculated in Requirement $2,$$$2\mathrm{.}60$ is direct materials and $$5\mathrm{.}20$ is overhead. Round your answers to the nearest cent.

What is the prime cost per unit?

$

per unit

What is the conversion cost per unit?

$

per unit