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Inventory balances for the Beemer Enterprises in April 2016 are as follows:

 

April 1, 2016

April 30, 2016

Raw materials

 $27,000

$21,000

Work in process

48,000

37,200

Finished goods

108,000

90,000

During April, purchases of direct materials were $36,000. Direct labor and factory overhead costs were $60,000 and $84,000, respectively.

Please compute the prime costs for April: [PrimeCosts]

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