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 $280,000, direct labor cost was $189,000, and overhead cost was $530,000. During the year, 100,000 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. Round your answer to the nearest cent. $ 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? $ per unit

What is the conversion cost per unit? $ per unit