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 coods manufactured for January was: d. Alex Company's cost of goods sold for January was