Inventory Balances for Balmer Company in April 2018 Are as Follows

Multiple Choice

Inventory balances for Balmer Company in April 2018 are as follows: $$\begin{array} { l c c } & \text { April 1,2018 } & \text { April } 30,2018 \\\text { Raw materials } & \$ 40,000 & \$ 35,000 \\\text { Work in process } & 67,500 & 59,800 \\\text { Finished goods } & 150,000 & 120,000\end{array}$$ During April, purchases of direct materials were $58,000. Direct labor and factory overhead costs were $82,000 and $110,000, respectively.
Prime costs for April were:

A) $145,000.
B) $140,000.
C) $88,000.
D) $152,700.