Alex Company had the following inventories at the beginning and end of the month of January.

January 1 January 31

Finished Goods $125,000 $117,000

Work-in-process 235,000 251,000

Direct Materials 134,000 124,000

The following additional manufacturing data was available for the month of January.

Direct Material purchased $189,000

Purchase returns and allowances 1,000

Transportation-in 3,000

Direct labor 300,000

Actual Factory Overhead 175,000

Alex Company applies factory overhead at a rate of 60% of direct labor cost, and any overapplied or underapplied factory overhead is deferred until the end of the year, December 31.

a. Alex Company's prime cost for January was:

b. Alex Company's total manufacturing cost for January was:

c. Alex Company's cost of goods manufactured for January was:

d. Alex Company's cost of goods sold for January Was: