The following items (in millions) pertain to Chester Corporation: Click the icon to view the items.) (Click the icon to view the partial schedule of cost of goods manufactured.) Chester's manufacturing costing system uses a three-part classification of direct materials, direct manufacturing labor, and manufacturing overhead costs. Read the requirements Requirement 1. Calculate total prime costs and total conversion costs. Total prime costs $ 162 million Total conversion costs $ 108 million Requirement 2. Calculate total inventoriable costs and period costs. Total inventoriable costs million Period costs million i Data Table $ $ 13 $ 10 3 20 12 9 27 357 For Specific Date Work-in-process inventory, Jan 1, 2017 Direct materials inventory, Dec 31, 2017 Finished goods inventory, Dec 31, 2017 Accounts payable, Dec 31, 2017 Accounts receivable, Jan 1, 2017 Work-in-process inventory, Dec 31, 2017 Finished goods inventory, Jan 1, 2017 Accounts receivable, Dec. 31, 2017 Accounts payable, Jan 1, 2017 Direct materials inventory, Jan 1, 2017 55 For Year 2017 Plant utilities Indirect manufacturing labor Depreciation-plant and equipment Revenues Miscellaneous manufacturing overhead Marketing, distribution, and customer-service costs Direct materials purchased Direct manufacturing labor Plant supplies used Property taxes on plant 10 2 89 42 80 33 48 5 43 37 6 Print Done Reference - X 114 48 60 Partial Schedule of Cost of Goods Manufactured (in millions) Direct materials used Direct manufacturing labor costs Total indirect manufacturing overhead costs Manufacturing costs incurred during 2017 Add: Beginning work-in-process inventory, Jan 1, 2017 Total manufacturing costs to account for Less: Ending work-in-process inventory, Dec 31, 2017 $ Cost of goods manfactured 222 13 235 2 233 Print Done