Information from the records of Garda & Gordon Corp. for December of the current year is as follows: Sales Selling and administrative expenses Direct materials used Direct labor Factory overhead $1,353,000 231,000 290,400 330,000 445,500 Direct materials Work in process Inventories Dec. 1 Dec 31 $39,600 $46,200 82,500 92,400 75,900 62,700 Finished goods The prime costs are: Oa. 5620,400 b. 5705,000 c. $960,000 d. 3969,000 All work saved. MacBook All