ABC Company applies overhead to products using a pre-determined rate of 125% of direct labor cost. ABC Company's accounting records for 2019 indicated the following costs had been incurred: Direct materials purchased . $122,e8e Direct labor. Utilities.... Sales commissions... 57,eee Production supervisor's salary Advertising.. 68% of the utilities relate to the factory while 40% of the utilities relate to the general office building ABC Company's inventory accounts had the following balances during 2019: 2anuaru.2013December 31, 2012 50,900 22,000 38,080 36,eee 41,8ee 35,eee Direct materials Work in process Finished goods For 2019, ABC Company reported sales revenue of $527,eee; an unadjusted cost of goods sold of $331,5ee; an adjusted cost of goods sold of $328,2e; and net income of $45,088 Calculate ABC Company's prime costs for 2019