Dozier Company produced and sold 1,000 units during its first month of operations. It reported the following costs and expenses for the month:

Direct materials				$	74,000
Direct labor				$	37,500
Variable manufacturing overhead	$	17,000
Fixed manufacturing overhead		29,500
Total manufacturing overhead				$	46,500
Variable selling expense	$	13,000
Fixed selling expense		20,000
Total selling expense				$	33,000
Variable administrative expense	$	4,500
Fixed administrative expense		26,000
Total administrative expense				$	30,500

Required:

3. With respect to cost classifications for manufacturers:

a. What is the total manufacturing cost?

b. What is the total nonmanufacturing cost?

c. What is the total conversion cost and prime cost?