The following inventory information is available for c5Rty Company: Direct materials Work in process Finished goods January 1, 2022 $46,800 $17,000 $82,800 December 31, 2027 $29,000 $63,000 $77,000 CSRtGy Company reported the following costs for 2027: Administrative salaries Rent, factory building Advertising Direct materials purchased Utilities Depreciation, factory equipment Production supervisor's salary Total manufacturing costs Sales commissions Depreciation, office equipment Indirect materials $283,000 $ 34,000 $ 72,000 $133,000 $ 60,000 $ 28,000 $ 49,000 $411,000 $ 56,000 $ 29,000 $ 24,000 Additional information is provided below: (1) cRtGy Company applies overhead to products using a pre-determined rate of 125% of direct labor cost. (2) 65% of the utilities relates to the sales building; 25% of the utilitt es relates to the factory, and 10% of the utilities relates to the office building where the CEO & CFO work. Calculate c5Rty Company's prime costs for 2027