find prime cost based off the following information:
January 1 January 31
Finished goods$124,000 $117,000
Work in process 237,000 251,000
Raw material 132,000 124,000
The following additional data pertain to January operations.
Raw material purchased$191,000 Direct labor 300,000 Actual manufacturing overhead 170,000 Actual selling and administrative expenses 115,000





