Information from the records of the Abel Corporation for July 2018 was as follows: Sales Selling and administrative expenses Direct materials used Direct labor Factory overhead * $1,230,000 210,000 264,000 300,000 405,000 *variable overhead is $205,000, fixed overhead is $200,000 Direct materials Work in process Finished goods Inventories July 1, 2018 July 31, 2018 $36,000 $42,000 75,000 84,000 69,000 57,000 The prime costs are Oa. $210,000 Ob. $264,000 Oc. $564,000 Od. $300,000