Inventory balances for KBD, Inc. for the most recent year appears below: Direct materials Work in process Finished goods January 1 $16, eee $57,eee $61, eee December 31 $83, eee $39,800 $74, eee KBD, Inc. reported the following costs during the most recent year: Direct materials purchased Direct labor Factory utilities Depreciation, office equipment Advertising Indirect labor Property taxes, factory building Shipping goods to customers $210,000 $225,000 $ 93,000 $ 37,000 $ 78,000 $ 46,000 $ 24,000 $ 55,000 KBD, Inc. applies overhead to products using a pre-determined overhead rate of $12 per direct labor hour and pays its direct labor workers $18 per hour. KBD, Inc.'s total period costs for the most recent year were equal to: Direct materials Work in process Finished goods January 1 $16, eee $57, eee $61, eee December 31 $83,000 $39, eee $74, eee KBD, Inc. reported the following costs during the mos recent year: Direct materials purchased Direct labor .... Factory utilities Depreciation, office equipment Advertising Indirect labor Property taxes, factory building Shipping goods to customers $210,000 $225,000 $ 93,000 $ 37,000 $ 78,000 $ 46,000 $ 24,000 $ 55,000 KBD, Inc. applies overhead to products using a pre-determined overhead rate of $12 per direct labor hour and pays its direct labor workers $18 per hour. KBD, Inc.'s prime costs for the most recent year were equal to