Pretty Pillows, Mfg., manufactures silk throw pillows. Last month the company produced 3,890 pillows. The following incurred the following costs: Production facility utilities, $1,600; Depreciation on production equipment, $650, Indirect materials, $400; Direct materials, $5,300; Indirect labor, $1,000, Direct labor, $3,500; Sales commissions, $4,000; President's salary, $8,000; Insurance on production facility, $1,000; Advertising expense, $900; - Rent on production facility, $6,000; Rent on sales office, $4,000; Legal expense, $600. WIP (beginning balance) $3,200 WIP (ending balance) $2,400 Determine the PRIME COST of manufacturing the pillows