The following cost data pertains to Crazy Cow Corp. for December 31st, 2018:

Ending Raw Materials Inventory: $160,000

Beginning Work-in-Process: $40,000

Ending Work-in-Process: $20,000

Direct Materials Used: $100,000

Direct Costs Incurred in Production*: $200,000

Indirect Costs Incurred in Production: $100,000

Beginning Finished Goods Inventories: $120,000

Ending Finished Goods Inventories: $60,000

Sales: $600,000

Selling and Administrative Expenses: $160,000

* Direct Costs incurred in Production includes both direct material used and direct labour.

Crazy Cows Prime Costs for 2018 were?