Alex Company had the following inventories at the beginning and end of the month of January. January 1 January 31 $125,000 $117,000 235,000 251,000 134,000 124,000 Finished goods Work-in-process Direct materials The following additional manufacturing data was available for the month of January. Direct material purchased Purchase returns and allowances Transportation-in Direct labor Actual Factory Overhead $189,000 1,000 3,000 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: 300,000 175,000 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.