Quincy Manufacturing, Inc. makes kitchen appliance replacement parts. In May, Quincy produced $3,000$ units. Costs incurred were as follows:

Direct Labor per unit $(2$ hrs$.$ @ $$32$ per hour$)$ $$64$

Direct Materials per unit $15$

Indirect Labor $($maintenance$)7,500$

Indirect Materials $($total used$)900$

Manufacturing Overhead application rate $($per unit$)3$

Given this data, the total Prime Cost for the units produced in the month of May was

Select one:

a$.$ $$192,000$

b$.$ $$254,400$

c$.$ None of the listed amounts

d$.$ $$62,400$

e$.$ $$237,000$