Questions 1, 2, and 3 are based on the following items (in millions) pertaining to the Chan Corporation: For Specific Date Work in process, January 1, 20X1 Direct materials, December 31, 20X1 Finished goods, December 31, 20X1 Accounts payable, December 31, 20X1 Accounts receivable, January 1, 20X1 Work in process, December 31, 20X1 Finished goods, January 1, 20X1 $15 5 12 20 50 2. 40 For Year 20X1 Plant utilities $ 5 Indirect manufacturing labor 20 Depreciation - plant, building, and equipment 9 Revenues 350 Miscellaneous manufacturing overhead 10 Accounts payable, January 1, 20X1 Direct materials, January 1, 20X1 40 30 customer service costs 90 Purchases of direct materials 85 Direct manufacturing labor 40 Plant supplies used 6 Property taxes on plant 1 General Administrative Expense 8 For the year ended December 31, 20X1, calculate Chan's: 1. Prime Costs: 2 Non-inventoriable Costs 3. Gross Margin D. Foa