Ellerson Company provided the following information for the last calendar year: Beginning inventory: Direct materials $69,000 Work in process 29,400 Finished goods 43,200 Ending inventory: Direct materials $70,400 Work in process 50,000 Finished goods 42,100 During the year, direct materials purchases amounted to $275,000, direct labor cost was $189,000, and overhead cost was $530,000. During the year, 100,000 units were completed. Required: 1. Calculate the total cost of direct materials used in production. $ 273,600 2. Calculate the cost of goods manufactured. $ 962,000 X Calculate the unit manufacturing cost. Round your answer to the nearest cent. 9.62 X 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? 4.42 X per unit What is the conversion cost per unit? 7.02 X per unit