The following information comes from the accounting records for Chelsea, Inc., for May. Direct materials inventory, May 1 $ 18,800
Direct materials inventory, May 31 14,700
Work-in-process inventory, May 1 8,900
Work-in-process inventory, May 31 6,600
Finished goods inventory, May 1 53,200
Finished goods inventory, May 31 71,900
Direct materials purchased during May 83,100
Direct labor costs, May 60,500
Manufacturing overhead, May 80,800

Required:

a. Compute the total prime costs for the month of May.

b. Compute the total conversion costs for the month of May.

c. Compute the total manufacturing costs for the month of May.

d. Compute the cost of goods manufactured for the month of May.

e. Compute the cost of goods sold for the month of May.