The following data pertains to Lam Co.'s manufacturing operations: Inventories4/1 4/30 Direct Materials$20,750 $17,200 Work in Process 10,100 6,825 Finished Goods 30,850 41,500 Additional information for the month of April: Direct materials purchased$36,400 Direct labor 35,500 Direct labor rate per hour 10 Factor overhead incurred 46,600 Overhead is applied at $12 per direct labor hour. For the month of April, prime cost incurred was:

About time delivery co. incurred the following costs related to trucks and vans used in operating its delivery service: classify each of the costs as a capital expenditure or a revenue expenditure. 1. changed the oil and greased the joints of all the trucks and vans. 2. changed the radiator fluid on a truck that had been in service for the past four years. 3. installed a hydraulic lift to a van. 4. installed security systems on four of the newer trucks. 5. overhaul the engine on one of the trucks purchased three years ago. 6. rebuilt the transmission on one of the vans that had been driven 40,000 miles. the van was no longer under warranty. 7. removed a two-way radio from one of the trucks and installed a new radio with a greater range of communication. 8. repaired a flat tire on one of the vans. 9. replaced a truck's suspension system with a new suspension system that allows for the delivery of heavier loads. 10. tinted the back and side windows of one of the vans to discourage theft of contents.