answer the correct

Las Camelias produces pet clothing and would like you to project its sales costs with the data provided below:

Direct Materials 150,000

Ending inventory of finished goods 280,000

Direct labor 135,000

Beginning inventory of materials 38,000

Total manufacturing overhead 128,000

Beginning work-in-process inventory 78,000

Ending materials inventory 15,000

Selling expenses 70,000

Beginning inventory of finished goods 120,000

Administrative expenses 80,000

Ending work in process inventory 150,000

The prime costs with the data as of March 30, 2017 are as follows:

	to.	204,000
	b.	354,000
	c.	None
	d.	181,000