1-Jan31-Jan
Finished Goods 125,000117,000
Work in process 233,000251,000
Raw Material 132,000124,000
    
The following additional manufacturing data pertains to January operations. 
    
Raw material purchased   192,000
Direct labor   400,000
Actual manufacturing overhead  165,000
Acual selling and adminstrative expenses   115,000
    
Rexford Company applies manufacturing overhead at the rate of 60 percent of direct-labor cost.  Any overapplied or unapplied manufacturing overhead is accumlated until the end of the year.   
    
    
    
What is the prime cost?   
    
Please sensure to explain your answer   
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