prime cose conversion cost direct materials direct labor man
| prime cose | conversion cost | direct materials | direct labor | manufactoring overhead | total manufacturing cost |
| 9520 | 16450 | 3990 | 10920 | ||
| 10000 | 7480 | 26200 | 43680 | ||
| 56200 | 111500 | 42600 | |||
| 48650 | 19400 | 12850 | 68050 | ||
| 39700 | 14700 | 25000 | 57500 |
| prime cose | conversion cost | direct materials | direct labor | manufactoring overhead | total manufacturing cost |
| 9520 | 16450 | 3990 | 10920 | ||
| 10000 | 7480 | 26200 | 43680 | ||
| 56200 | 111500 | 42600 | |||
| 48650 | 19400 | 12850 | 68050 | ||
| 39700 | 14700 | 25000 | 57500 |
Solution
Formulas used
Prime cost = Direct materials + Direct labour
Conversation cost = Direct labour + Manufacturing overhead
Manufacturing cost = Conversation cost + Direct Material (or)
= Prime cost + Manufacturing overhead
Prime cost
Conversion cost
Direct materials
Direct labor
Manufacturingoverhead
Total manufacturing cost
9520
16450
3990
5530
10920
20440
17480
33680
10000
7480
26200
43680
56200
111500
42600
13600
97900
154100
32250
48650
19400
12850
35800
68050
32500
39700
17800
14700
25000
57500
| Prime cost | Conversion cost | Direct materials | Direct labor | Manufacturingoverhead | Total manufacturing cost |
| 9520 | 16450 | 3990 | 5530 | 10920 | 20440 |
| 17480 | 33680 | 10000 | 7480 | 26200 | 43680 |
| 56200 | 111500 | 42600 | 13600 | 97900 | 154100 |
| 32250 | 48650 | 19400 | 12850 | 35800 | 68050 |
| 32500 | 39700 | 17800 | 14700 | 25000 | 57500 |

