Helmer Sporting Goods Company manufactured 100,000 units in 20x3 and reported the following costs:

Sandpaper $ 32,000 Leasing costs - plant $ 384,000

Materials handling 320,000 Depreciation - equipment 224,000

Coolants & lubricants 22,400 Property taxes - equipment 32,000

Indirect manufacturing labor 275,200 Fire insurance - equipment 16,000

Direct manufacturing labor 2,176,000 Direct material purchases 3,136,000

Direct materials, 1/1/x3 384,000 Direct materials, 12/31/x3 275,200

Finished goods, 1/1/x3 672,000 Sales revenue 12,800,000

Finished goods, 12/31/x3 1,280,000 Sales commissions 640,000

Work-in-process, 1/1/x3 96,000 Sales salaries 576,000

Work-in-process, 12/31/x3 64,000 Advertising costs 480,000

Administration costs 800,000

Required:

a. What is the amount of direct materials used during 20x3? ($3,244,800)

b. What manufacturing costs were added to WIP during 20x3? ($6,726,400)

c. What is cost of goods manufactured for 20x3? ($6,758,400)

d. What is cost of goods sold for 20x3? ($6,150,400)

E. What is the prime cost for 20x3?

F. What is the conversion cost for 20x3?

g. How much is manufacturing overhead?

I just need help with E,F, and G. I think I got A-D answered.