The accounting records of ABC Company revealed the following information: Question 5 Not yet answered Marked out of 1.00 P Flag question $ 60,000 115,000 360,000 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: O A. $568,000 O B. $522,000 C. $519,000 D. $175,000 00:4