The following data pertains to Lam Company's manufacturing operations Inventories Direct Materials Work in Process Finished Goods 4/1 $ 18,000 9,000 27,000 4/30 $ 15,000 6,000 36,000 Additional information for the month of April: Direct materials purchased Direct labor Direct labor rate per hour Factor overhead incurred $ 32,000 30,000 10.00 40,000 Overhead is applied at $12 per direct labor hour. For the month of April, prime cost incurred was