Inventory Balances for the James Enterprises in February Are as Follows

Multiple Choice

Inventory balances for the James Enterprises in February are as follows: $\begin{array}{lrr}&\text { February } 1&\text { February } 28\\\text { Raw materials } & \$ 27,000 & \$ 21,000 \\\text { Work in process } & 48,000 & 37,200 \\\text { Finished goods } & 108,000 & 90,000\end{array}$ During February,purchases of direct materials were $36,000.Direct labour and factory overhead costs were $60,000 and $84,000,respectively.
What were the prime costs for February?

A) $81,000
B) $87,000
C) $96,000
D) $102,000