Huebert Company provided the following information for last year:

Beginning inventories:

Direct materials $ 52,700

Work in process 25,000

Finished goods 75,000

Ending inventories:

Direct materials $ 42,700

Work in process 50,000

Finished goods 140,000.

During the year, direct materials purchases amounted to $270,000, direct labor cost was $304,000, and overhead cost was $506,000. During the year, 25,000 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.

3. Of the unit manufacturing cost calculated in Requirement 2, assume $11 is direct materials and $12 is direct labor. What is the prime cost per unit? Conversion cost per unit?