Exercise 2: During 2012 XYZ Co. produced a new product and the manufacturing costs were as follow: Material used: BD 50,000. Direct Labor: BD 5,000. Overhead costs: BD 7.000 Total produced units: 10,000 units. Instruction: 1- Calculate the Manufacturing costs during 2012. 2- Determine the prime costs & conversion costs. 3- Calculate the cost per unit. 1. Calculate the Manufacturing costs. Manufacturing costs - Direct material used+ Direct labor + Overhead costs 2. Determine the prime costs & conversion costs. a. Prime costs Direct material used + Direct labor