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

Direct materials inventory, May 1	$	18,200
Direct materials inventory, May 31		16,000
Work-in-process inventory, May 1		8,400
Work-in-process inventory, May 31		5,300
Finished goods inventory, May 1		53,400
Finished goods inventory, May 31		72,500
Direct materials purchased during May		83,900
Direct labor costs, May		59,900
Manufacturing overhead, May		79,600

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.