Picante, Inc., provided the following information for the last calendar year:

Beginning inventory:
Direct materials		$31,600
Work in process		45,600
Ending inventory:
Direct materials		$19,200
Work in process		26,000

During the year, direct materials purchases amounted to $253,600, direct labor cost was $176,800, and overhead cost was $318,400. There were 40,000 units produced.

Required:

1. Calculate the total cost of direct materials used in production.

$fill in the blank 1

2. Calculate the cost of goods manufactured.

$fill in the blank 2

Calculate the unit manufacturing cost. If required, round your answer to the nearest cent.

$fill in the blank 3 per unit

3. Of the unit manufacturing cost calculated in Requirement 2, $6.65 is direct materials and $7.96 is overhead. If required, round intermediate calculations and your final answers to the nearest cent.

What is the prime cost per unit?

$fill in the blank 4 per unit

What is the conversion cost per unit?

$fill in the blank 5 per unit