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

Direct materials inventory, May 1	$	18,000
Direct materials inventory, May 31		15,300
Work-in-process inventory, May 1		9,500
Work-in-process inventory, May 31		5,000
Finished goods inventory, May 1		54,100
Finished goods inventory, May 31		73,000
Direct materials purchased during May		84,500
Direct labor costs, May		59,200
Manufacturing overhead, May		79,400

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.