X Corp purchased raw materials of 100. Freight in paid was 20. Raw materials increase by 10. Conversion cost is 100 which includes indirect materials of 5. If WIP decrease by 30, what is the cost of goods manufactured? 7. Raw materials used is 100; Total payroll is 300 (includes indirect labor and OPEX of 50 and 20, respectively). OH cost is 100 (includes 20 indirect materials). What is the total prime cost?