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