From the information, the value of the direct material is $4130 and the direct labor cost will be $39200.
From the complete information, direct material is $4130. The direct labor cost will be:
= $31700 + $7500
= $39200
The manufacturing overhead will be:
= $3110 + $560 + $820 + $3600 + $195 + $210 + $1120 + 2120
= $11735
Prime cost will be:
= Direct material + Direct labor
= $4130 + $39200
= $43330
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