The following data pertains to Lam Co.'s manufacturing operations: For the month of April, prime cost incurred was:
				1-Apr	30-Apr
Direct materials				$19,500	$16,200
Work in process				$9,600	$6,450
Finished goods				$29,100	$39,000
Additional information for the month of April:
Direct materials purchased				$34,400
Direct labor				$33,000
Direct labor rate per hour				$10.20
Factory overhead incurred				$43,600
Overhead is applied at $12.40 per direct labor hour.
For the month of April, the prime cost incurred was?