i need help working through this! i am stuck.

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

To compute the required values, we need to understand the definitions of the manufacturing concepts mentioned in the problem. Here are the definitions:

1. Direct materials: These are the raw materials that can be directly traced to the finished product. They are typically included in the cost of goods sold and can be measured in monetary terms.

2. Direct labor: This refers to the cost of labor involved in the production process, such as the wages paid to workers directly involved in manufacturing the product.

3. Prime cost: This represents the total cost of direct materials and direct labor for a given period.

4. Conversion cost: This refers to the total cost incurred to convert raw materials into finished goods. It includes both direct labor and factory overhead costs.

Now, let's calculate the values:

a. Total direct materials consumed:
From the information provided, we know that the cost of brass (a direct material) used is $75,000. Therefore, the total direct materials consumed is $75,000.

b. Total direct labor:
The information states that the wages and salaries paid to machine operators are $128,000, and the production supervisors' wages and salaries are $64,000. Therefore, the total direct labor cost is $128,000 + $64,000 = $192,000.

c. Total prime cost:
The prime cost is the sum of the direct materials consumed and the direct labor cost. We already calculated the direct materials consumed as $75,000, and the direct labor cost as $192,000. Thus, the total prime cost is $75,000 + $192,000 = $267,000.

d. Total conversion cost:
The conversion cost is the sum of the direct labor cost and the factory overhead cost. The direct labor cost is $192,000, and the factory overhead cost consists of both the variable overhead cost ($35,000) and the fixed overhead cost ($46,000). Thus, the total conversion cost is $192,000 + $35,000 + $46,000 = $273,000.

By using the definitions and given information, we were able to compute the requested values.