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Answer (B) is correct . Prime cost is defined as those costs directly traceable to specific units of production, specifically direct labor and direct materials. According to the following statement of cost of goods manufactured, total prime cost was $501,000. ? Beginning direct materials inventory $ 134,000 Add:? purchases 189,000 Less:? purchase returns (1,000)

Answer (A) is incorrect because Direct materials used without adjustments for purchase returns and transportation-in equals $199,000.
Answer (C) is incorrect because Direct materials purchased plus direct labor equals $489,000.
Answer (D) is incorrect because Direct materials used equals $201,000.