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Bodin Company manufactures finger splints for kids who get tendonitis from playing video games. The firm had the

following inventories at the beginning and end of the month of January.

The following additional data pertain to January operations.

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:

Compute the company's prime cost for January.