Use the following information for the next 2 questions Prime Costs $ 10,000 Conversion Costs $ 20,000 Direct Materials Purchased $ 50,000 Direct Materials Used $ 7,000 Change in finished goods inventory $30,000 increase Change in WIP $25,000 decrease. 

1. Calculate the direct labour costs, and manufacturing overhead costs. 

2. Calculate the cost of goods manufactured, cost of goods sold, and total manufacturing costs.