Wyandotte Company provided the following information for the last calendar year:

Beginning inventory:

Direct materials $26,000

Work in process 48,000

Ending inventory:

Direct materials $21,600

Work in process 20,800

During the year, direct materials purchases amounted to $253,600, direct labor cost was $160,800, and overhead cost was $304,400. There were 40,000 units produced.

Required:

1. Calculate the total cost of direct materials used in production. $_______

2. Calculate the cost of goods manufactured. $_______

Calculate the unit manufacturing cost. If required, round your answer to the nearest cent. $_______per unit

3. Of the unit manufacturing cost calculated in Requirement 2, $6.45 is direct materials and $7.61 is overhead. If required, round intermediate calculations and your final answers to the nearest cent.

What is the prime cost per unit?

$_______ per unit

What is the conversion cost per unit?

$________ per unit