Use the following information to answer the question below Cost of raw materials available------ 32,000 Manufacturing wages -----10,000 Factory expenses----...

Use the following information to answer the question below

Cost of raw materials available------ 32,000
Manufacturing wages -----10,000
Factory expenses-----5,000
Royalty-------3,000
Factory rent ------2,000
Depreciation of plant and machinery---- 5,000
closing stock of raw materials-------- 3,000

The prime cost is