The Following Costs Were Incurred in September Prime Costs During the Month Totaled:
A)$79,000
B)$120,000
C)$62,000
D)$40,000

Multiple Choice

The following costs were incurred in September: $\begin{array}{ll}\text { Direct materials } & \$ 39,000 \\\text { Direct labor } & \$ 23,000 \\\text { Manufacturing overhead } & \$ 17,000 \\\text { Selling expenses } & \$ 14,000 \\\text { Administrative expenses } & \$ 27,000\end{array}$ Prime costs during the month totaled:

A) $79,000
B) $120,000
C) $62,000
D) $40,000