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Question 14. Question : Factory overhead costs for a given period were 2 times as much as the direct material costs. Prime costs totaled $8,000. Conversion costs totaled $11,350. What are the direct labor costs for the period? Student Answer: $4,650. $3,560. $4,200. $3,860. UNIT 1 QUIZ Question 15. Question : Assume the following information pertaining to a Company: Prime costs = $195,000 Conversion Costs = $221,000 Direct Materials used = $85,000 Beginning Work-in-Process=$98,000 Ending Work-in-Process = $81,000 Factory overhead is calculated to be: Student Answer: $306,000.