May Ltd manufactures a single product. In the current year, direct material costs were 79,000 and direct labour costs were 108,000. Additionally, May incurred 129,000 of indirect manufacturing overheads and 160,000 of selling, general and administration overhead. What is the prime cost, and total manufacturing cost for May Ltd in the current year? 187,000, 316,000 187,000, 476,000 316,000, 476,000 79,000, 316,000