The following data pertains to Lam Co.'s manufacturing operations: For the month of April, prime cost incurred was:
Inventories					1-Apr	30-Apr
Direct materials					$19,000	$15,500
Work in process					$9,400	$6,200
Finished goods					$27,900	$37,200
Additional information for the month of April:
Direct materials purchased					$33,500
Direct labor					$30,900
Direct labor rate per hour					$10.20
Factory overhead incurred					$41,500
Overhead is applied at $12.40 per direct labor hour.
For the month of April, prime cost incurred was:
$114,865
$68,465
$67,900
$105,465