ACCA · Question 03 · Syllabus A: Nature, source and purpose of management information

A non-governmental organization (NGO) providing clean water solutions incurs the following costs for a specific project:

• Direct materials (filters): $12,500
• Direct labor (engineers): $8,200
• Supervisor salary (apportioned): $3,000
• Direct expenses (specialized drilling equipment hire): $4,300
• General administrative overheads: $2,100

Calculate the Prime Cost of the project. (Enter number only, no commas or symbols)