29. Prime cost incurred were:* (1.5 Points) Inventories: Raw material Work in process P18,000 March 1 March 31 P15,000 9,000 6,000 Finished goods 27,000 36,000 Additional information for March: Raw material purchased P42,000 Direct labor payroll 30,000 Direct labor rate per hour 7.50 Overhead rate per direct labor hour 10.00 A.P75,000. BP69.000 C. P45.000 D. P39,000. 30 In relation to Item 29, Cost of Goods Manufactured was:* (1.5 Points) A. P118.000 BP115.000 C. P112.000 D. P109.000