Bodin Company manufactures finger splints for kids who get tendonitis from playing video games. The firm 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 Raw material 134,000 124,000

The following additional data pertain to January operations.

Raw material purchased $191,000 Direct labor 300,000 Actual manufacturing overhead 175,000 Actual selling and administrative expenses 115,000 The company applies manufacturing overhead at the rate of 60 percent of direct-labor cost.

Any overapplied or underapplied manufacturing overhead is accumulated until the end of the year.

Looking for the prime cost, total manufacturing cost, cost of goods manufactured, cost of goods sold and manufacturing overhead account.