please help compute jan. prime costs for managerial accounting.

following inventories at the beginning and End Of the month of january January 1 January {` Finished goods $ 126. 980 work in process Raw material The following additional data pertain to January operations Raw material purchased $ 152 680 Direct labor 480. 908 Actual manufacturing overhead Actual selling and adminis 1 7 5, 080 Inistrative expenses 118 . 090 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! Required . 1. Compute the company's prime cost for January