Prime Cost and Conversion Cost Grin Company manufactures digital cameras. In January, Grin produced 4,000 cameras with the following costs: Direct materials, $400,000; Direct labor, $80,000; Manufacturing overhead, $320,000. There were no beginning or ending inventories of WIP. Refer to the information for Grin Company above. What was the total prime cost in January? $ What was the prime cost per unit in January? $ What was the total conversion cost in January? $ What was the conversion cost per unit in January? $