Garrett Peckam owns and operates three Muffle-Man outlets in Fort Worth, Texas. Muffle-Man specializes in replacing mufflers with mufflers that have a lifetime guarantee. Muffle-Man is a franchise popular throughout the Southwest. In April, purchases of materials equaled $175,000, the beginning inventory of materials was $14,000, and the ending inventory of materials was $17,300. Payments to direct labor during the month totaled $30,960. Overhead incurred was $145,000. The Fort Worth outlets also spent $25,000 on advertising and selling expenses during the month. A franchise fee of $3,000 per outlet is paid every month. Revenues for April were $410,000.

- What is the prime cost for Muffle-Man ?