Casex manufactures a resistant plastic case for cell phones. The firm had the following inventories at the beginning and end of the month of January Finished goods Work in process Raw materials Januaryi $125,000 235,000 134,000 January 31 $117,000 251,000 124,000 The following additional data pertains to January operations: Raw materials purchased Direct labour Actual manufacturing overhead incurred during January Actual selling and administrative expenses $191,000 300,000 175,000 115.000 The company applies manufacturing overhead at a rate of 60 percent of direct-labour cost. Any over-applied or under-applied manufacturing overhead is accumulated until the end of the month and then is adjusted against cost of goods sold. Required: Compute the following amounts making sure that you show your work: 1. Casex's prime costs for January 2. The cost of goods manufactured for January 3. The cost of goods sold for January after the adjustment is made for the under over-applied MOH