Sunland Manufacturing Inc. provides you with the following data for the month of June: Prime costs were $195,800, conversion costs were $140,200, and total manufacturing costs incurred were $265,500. Beginning and ending work in process inventories were equal. Selling and administrative costs were $251,000. (a) What were the total costs of direct materials used, direct labour, and manufacturing overhead? Direct material costs Direct labour costs $ 69 $ Manufacturing overhead costs $