J & B Manufacturing produces brass fasteners and incurred the following costs for the year just ended:

Materials and supplies used

Brass $80,000
Repair parts 18,000
Machine lubricants 8,000
Wages and salaries Machine operators 140,000
Production supervisors 62,000
Maintenance personnel 39,000
Other factory overhead Variable 29,000
Fixed 48,000
Sales commissions 20,000

Compute:
1. Total direct materials consumed
2. Total direct labor
3. Total prime cost
4. Total conversion cost

Does anyone know the formulas to these questions? For
1. I found (beginning inventory+purchased direct material - ending inventory), but that doesn't seem fit

Compute:
1. Total direct materials consumed
2. Total direct labor
3. Total prime cost
4. Total conversion cost

Does anyone know the formulas to these questions? For
1. I found (beginning inventory+purchased direct material - ending inventory), but that doesn't seem fit. Yes, because the question states that this represents materials used. That means that inventories and purchases have been adjusted to arrive at this figure.
2. Total direct labor 140,000 - salaries and wages of machine operators.
3. Total prime cost - Direct Materials and Direct labor: 80,000+140,000 = 220,000
4. Total conversion cost - Direct labor and factory overheads: 140,000 + 18,000+8,000+62,000+39,000+29,000+48,000 = 344,000