The following are the information for Washington Industries:

Purchases for the year250,000

Increase in raw materials inventory100,000

Decrease in work in process inventory50,000

Increase in finished goods inventory75,000

Direct labor100% of direct materials used

Overhead75% of direct labor

How much is the total manufacturing cost of the company?

A.262,500B. 387,500C. 300,000D. 412,500

How much is the prime cost of the company?

A.150,000 B. 412,500 C. 262,500 D. 300,000

How much is the cost of goods manufactured of the company?

A.412,500 B. 662,500 C. 562,500 D. 462,500