what is the prime cost of manufacturing?

What is the cost of manufacturing?

what is the cost of goods manufactured ?

The information below for the year ended December 31, 20xx. Inventories Beginning Materials inventory $32,300 Work in process inventory 40,500 Direct materials purchased Total direct labor costs Total indirect labor costs Utilities Depreciation Small tools Factory insurance Factory supervision Miscellaneous overhead costs Ending $33,900 41,900 158,300 231,300 45,200 27,100 36,200 3,100 1,800 39,500 6,200 What is the cost of raw materials used for production? a. $36,900 b. $66,200 C. $156,700 d. $158,300