Please use this information to answer questions 13, 14 & 15:

Assume the following information for Wilson Company:

Prime Costs $425,000

Conversion Costs 550,000

Direct Materials Used 85,000

Beginning Work In Process 198,000

Ending Work In Process 81,000

13. Direct Labor used is calculated to be: $ ____________________________

14. Factory Overhead is calculated to be: $ ___________________________

15. Total manufacturing cost is calculated to be: $ _____________________