Cost Definitions Wyandotte Company provided the following information for the last calendar year: Beginning inventory: Direct materials $32,400 Work in process 48,000 Ending inventory: Direct materials $22,000 Work in process 20,400 During the year, direct materials purchases amounted to $255,600, direct labor cost was $185,200, and overhead cost was $310,800. There were 40,000 units produced. Required: 1. Calculate the total cost of direct materials used in production. $ 266,000 2. Calculate the cost of goods manufactured. $ 789,600 Calculate the unit manufacturing cost. If required, round your answer to the nearest cent. $ 19.74 per unit 3. Of the unit manufacturing cost calculated in Requirement 2, $6.65 is direct materials and $7.77 is overhead. If required, round intermediate calculations and your final answers to the nearest cent. What is the prime cost per unit? $ 11.97 per unit What is the conversion cost per unit?