The following information comes from the accounting records for Chelsea, Inc., for May. Direct materials inventory, May 1 $ 17,300 Direct materials inventory, May 31 15,000 Work-in-process inventory, May 1 9,700 Work-in-process inventory, May 31 5,500 Finished goods inventory, May 1 54,200 Finished goods inventory, May 31 72,000 Direct materials purchased during May 84,200 Direct labor costs, May 59,400 Manufacturing overhead, May 80,900 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.