Tom Anderson Company manufactures three different kinds of robot vacuum cleaners: Uno, Duo and Trio. The following two tables give selected budgeted data as well as actual data for the most recently concluded fiscal year: the first table gives per unit budgeted data and the second table gives the company wide budgeted and actual cost data for selected items.

Table 1: Per unit budget data

Uno Duo Trio

Budgeted direct material cost per unit$114 $174 $347

Budgeted direct labor cost per unit$230 $390 $730

Table 2: Company wide budgeted and actual data

Budgeted manufacturing overhead costs$6,880,000

Budgeted fixed selling and administrative costs$1,762,500

Budgeted direct labor costs$21,500,000

Actualmanufacturing overhead costs$6,600,000

Actual fixed selling and administrative costs$1,750,000

Actual direct labor costs$20,700,000

1. Calculate the prime cost and budgeted inventoriable cost of Uno, Duo and Trio for last fiscal year. The firm uses DL cost as the allocation basis for manufacturing overhead costs using a normal costing system.