22. The following costs were incurred in Direct materials$39,000 $23,000 Direct labor Manufacturing overhead $17,000 Selling expenses Administrative expenses$27,000 $14,000 Prime costs during the month totaled: A. $79,000 B, $120,000 C. $62,000 D. $40,000 23. Each of the following would be a period cost except: A. the salary of the company president's secretary B. the cost of a general accounting office. ng. D. sales commissions 24. Under Lamprey Company's job-order costing system, manufacturing overhead is applied to Work in Process inventory using a predetermined overhead rate. During January, Lamprey's transactions included the following: Direct materials issued to production Indirect materials issued to production Manufacturing overhead cost incurred. Manufacturing overhead cost applied Direct labor cost incurred $90,000 $8,000 $125,000 $113,000 $107,000 e cost of goods manufactured for January? A. 5302,000 B. $310,000 C. $322,000 D. $330,000 ??-9