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

Direct materials inventory, May 1	$	18,100
Direct materials inventory, May 31		15,700
Work-in-process inventory, May 1		8,500
Work-in-process inventory, May 31		6,600
Finished goods inventory, May 1		54,200
Finished goods inventory, May 31		72,400
Direct materials purchased during May		84,900
Direct labor costs, May		59,000
Manufacturing overhead, May		79,700

Required:

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

Total Prime Cost

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

Total Conversion Cost

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

Total Manufacturing Cost

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

Cost of Goods Manufactured

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

Cost of Good Solds

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