The accountant at Roland Industries provides you with the following information for the first quarter:

Direct labor costs	$ 222,000
Direct materials inventory, January 1	22,700
Direct materials inventory, March 31	19,100
Direct materials purchased during the quarter	291,500
Finished goods inventory, January 1	63,000
Finished goods inventory, March 31	82,400
Manufacturing overhead for the quarter	313,000
Work-in-process inventory, January 1	13,700
Work-in-process inventory, March 31	10,900

Required:

a. Compute the following.

1. Total prime costs
2. Total conversion costs
3. Total manufacturing costs
4. Cost of goods manufactured
5. Cost of goods sold