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Prime cost is the sum of direct labor and manufacturing overhead. (2 Points) True False 5 A manufacturing company has provided the following cost data for a recent period: Direct materials $8,000 Manufacturing overhead $12,000 Direct labor $10,000 Increase in work-in-process $4,000 Prime cost for the period is : (3 Points) $ 18,000 $ 26,000 $ 30,000 $ 34,000