The following costs were incurred in August: Direct material …………$20,000 Direct labor ……………18,000 Manufacturing overhead ………….21,000 Selling expenses……………………16,000 Administrative expenses…………….21,000 Prime costs during the month totaled: $39,000 $96,000 $59,000 $38,000

The following costs were incurred in August:
Direct material …………$20,000
Direct labor   ……………18,000
Manufacturing overhead ………….21,000
Selling expenses……………………16,000
Administrative expenses…………….21,000
 

Prime costs during the month totaled:

	$39,000
	$96,000
	$59,000
	$38,000

Answer
$38,000