Martin Enterprises

Inventories:	April 1	April 30
Raw material	$20,000	$17,000
Work in process	12,000	8,000
Finished goods	30,000	39,000
Additional information for April:
Raw material purchased	$45,000
Direct labor payroll	$36,000
Direct labor rate per hour	$8.00
Overhead rate per direct labor hour	$10.00

Refer to Martin Enterprises. For April, prime cost incurred was

Select one:

a. $45,000.

b. $84,000

c. $78,000.

d. $51,000.

Refer to Martin Enterprises. For April, Cost of Goods Manufactured was