Pretty Pillows, Mfg., manufactures silk throw pillows. Last month the company produced 3,890 pillows.The following incurred the following costs:

Production facility utilities, $1,600;

Depreciation on production equipment, $650;

Indirect materials, $400;

Direct materials, $5,300;

Indirect labor, $1,000;

Direct labor, $3,500;

Sales commissions, $4,000;

President's salary, $8,000;

Insurance on production facility, $1,000;

Advertising expense, $900;

Rent on production facility, $6,000;

Rent on sales office, $4,000;

Legal expense, $600.

WIP (beginning balance) $3,200

WIP (ending balance) $2,400

a)Determine the PRIME COST of manufacturing the pillows.

b)Calculate the cost of the pillows manufactured.