Manufacturing Costs Versus Nonmanufacturing Costs; Prime Costs Versus Conversion Costs The following is a list of manufacturing costs incurred by Eros Manufacturing Co. during April Direct materials used Indirect materials used Direct labor employed Indirect labor employed Utilities expense - factory Rent expense - factory Depreciation expense - factory equipment P154,800 63,000 392,500 175,300 91,200 140,800 82.000 D. Question 1 1 pts Manufacturing Costs Versus Nonmanufacturing Costs: Prime Costs Versus Conversion Costs Eros Manufacturing Co. The factory overhead cost incurred amounted to 552,300