The accounting records of ABC Company revealed the following information: $ 60,000 125,000 360,000 Direct materials Direct labor Manufacturing overhead Work-in-process inventory, 1/1 Finished-goods inventory, 1/1 Work-in-process inventory, 12/31 Finished-goods inventory, 12/31 50,000 189,000 76,000 140,000 ABC's Prime cost is: Select one: A. $185,000 B. $568,000 C. $519,000 D. $522,000