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

Direct materials inventory, May 1	$	17,000
Direct materials inventory, May 31		15,200
Work-in-process inventory, May 1		9,500
Work-in-process inventory, May 31		5,300
Finished goods inventory, May 1		54,500
Finished goods inventory, May 31		72,100
Direct materials purchased during May		83,800
Direct labor costs, May		59,300
Manufacturing overhead, May		79,700

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.