ABC Company recorded the following information related to their inventory accounts for 2017: January 1, 2017 December 31, 2017 Direct materials 22,000 37,000 Work in process 50,000 41,000 Finished goods 38,000 35,000 ABC Company's accounting records for 2017 indicated the following costs had been incurred: Direct materials purchased ................ $124,000 Depreciation, office equipment ............ 40,000 Direct labor .............................. 79,000 Utilities.................................. 20,000 Sales commissions.......................... 56,000 Indirect materials......................... 18,000 Depreciation, factory equipment ........... 27,000 Production supervisor's salary ............ 76,000 Advertising................................ 61,000 60% of the utilities relate to the factory while 40% of the utilities relate to the general office building. Calculate ABC Company's prime costs for 2017.