Definitions of manufacturing concepts interstate, Cost Accounting

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3. Definitions of manufacturing concepts 
Interstate Manufacturing produces brass fasteners and incurred the following costs for the year just ended: 
Materials and supplies used 
Brass $75,000 
Repair parts 16,000 
Machine lubricants 9,000 
Wages and salaries Machine operators 128,000 
Production supervisors 64,000 
Maintenance personnel 41,000 
Other factory overhead Variable 35,000 
Fixed 46,000 
Sales commissions 20,000 

Compute: 
a. Total direct materials consumed 
b. Total direct labor 
c. Total prime cost 
d. Total conversion cost


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