The following information comes from the accounting records for Chelsea, Inc., for May. Direct materials inventory, May 1 Direct materials inventory, May 31 Work-in-process inventory, May 1 Work-in-process inventory, May 31 Finished goods inventory, May 1 Finished goods inventory, May 31 Direct materials purchased during May Direct labor costs, May Manufacturing overhead, May $ 18,800 14,200 8,500 6,700 53,200 71,500 83,600 60,200 80,200 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. a. Total prime costs Total conversion costs b. $ 140,400 C. d. Total manufacturing costs Cost of goods manufactured Cost of goods sold e. The controller at Lawrence Components asks for your help in sorting out some cost information. She is called to a meeting, but hands you the following information for April. Prime costs, April Total manufacturing costs, April Cost of goods manufactured, April Cost of goods sold, April Direct materials inventory, April 30 Work-in-process inventory, April 1 Finished goods inventory, April 30 Direct materials purchased, April Direct labor costs, April $ 153,000 267,000 269,000 222,000 15,900 9,300 74,000 81,000 58,000 Required: a. Compute the direct material used for the month of April. b. Compute the direct material inventory as of April 1. c. Compute the conversion cost for the month of April. d. Compute the work-in-process inventory as of April 30. e. Compute the manufacturing overhead for the month of April. f. Compute the finished goods inventory as of April 1