The following costs were incurred in May:

Direct materials	$ 39,900
Direct labor	$ 30,300
Manufacturing overhead	$ 23,000
Selling expenses	$ 19,500
Administrative expenses	$ 31,900

Prime costs during the month totaled:

The following costs were incurred in May: Prime costs during the month totaled: Multiple Choice $93,200 $144,600 $70,200 $53,300 The following costs were incurred in May: Prime costs during the month totaled: Multiple Choice $93,200 $144,600 $70,200 $53,300