The following information comes from the accounting records for Chelsea, Inc., for May.

Direct materials inventory, May 1	$	18,300
Direct materials inventory, May 31		16,000
Work-in-process inventory, May 1		8,700
Work-in-process inventory, May 31		6,200
Finished goods inventory, May 1		55,000
Finished goods inventory, May 31		71,900
Direct materials purchased during May		84,600
Direct labor costs, May		60,600
Manufacturing overhead, May		79,200

Required:

a. Compute the total prime costs for the month of May.

b. Compute the total conversion costs for the month of May.

c. Compute the total manufacturing costs for the month of May.

d. Compute the cost of goods manufactured for the month of May.

e. Compute the cost of goods sold for the month of May.