Information from the records of Cain Corporation for December 2011 are as follows:

Sales			$1,230,000
Selling and administrative expenses			210,000
Direct materials used			264,000
Direct labor			300,000
Factory overhead			405,000
	Inventories
	Dec. 1, 2011	Dec. 31, 2011
Direct materials	$36,000	$42,000
Work in process	75,000	84,000
Finished goods	69,000	57,000

The prime costs are:

		$960,000.
		$564,000.
		$705,000.
		$969,000.