The following information comes from the accounting records for Chelsea, Inc., for May. Direct materials inventory, May 1 $ 17,500 Direct materials inventory, May 31 14,700 Work-in-process inventory, May 1 8,300 Work-in-process inventory, May 31 6,000 Finished goods inventory, May 1 54,100 Finished goods inventory, May 31 71,100 Direct materials purchased during May 83,200 Direct labor costs, May 60,300 Manufacturing overhead, May 80,600 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.