Job 31 has a direct materials cost of $220 and a total manufacturing cost of $580. Overhead is applied to jobs at a rate of 200 percent of direct labor cost. Use the relationships among total manufacturing costs, conversion cost, and prime cost to determine the following costs for job 31:

a.	Conversion Cost	$360
b.	Direct Labor Cost	$120
c.	Manufacturing Overhead Cost
d.	Prime Cost