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Chester's manufacturing costing system uses a three-part classification of direct materials, direct manufacturing labor, and manufacturing overhead costs. The following items (in millions) pertain to Chester Corporation:

Requirement 1. Calculate total prime costs and total conversion costs.

Total prime costs		million
Total conversion costs		million

Data Table

For Specific Date
Work-in-process inventory, January 1, 2020	$10
Direct materials inventory, December 31, 2020	9
Finished-goods inventory, December 31, 2020	14
Accounts payable, December 31, 2020	21
Accounts receivable, January 1, 2020	50
Work-in-process inventory, December 31, 2020	1
Finished-goods inventory, January 1, 2020	45
Accounts receivable, December 31, 2020	36
Accounts payable, January 1, 2020	41
Direct materials inventory, January 1, 2020	32

For Year 2020
Plant utilities	$7
Indirect manufacturing labor	28
Depreciationplant and equipment	4
Revenues	355
Miscellaneous manufacturing overhead	13
Marketing, distribution, and customer-service costs	97
Direct materials purchased	90
Direct manufacturing labor	42
Plant supplies used	8
Property taxes on plant	2

Reference

Partial Schedule of Cost of Goods Manufactured
(in millions)
Direct materials used	$113
Direct manufacturing labor costs	42
Total indirect manufacturing overhead costs	62
Manufacturing costs incurred during 2020	217
Add: Beginning work-in-process inventory, Jan. 1, 2020	10
Total manufacturing costs to account for	227
Less: Ending work-in-process inventory, Dec. 31, 2020	1
Cost of goods manfactured	$226

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