Tyson Company's accounting records indicated the following costs had been incurred during 2033: Direct materials purchased . $234, 000 Actual overhead $141, 000 Period costs .. . . . $213, 000 Applied overhead .. $189, 000 Tyson Company's inventory accounts for 2033 were: January 1 December 31 Direct materials $74, 000 $51,000 Work in process $32, 000 $86, 000 Finished goods $59, 000 $63, 000 Tyson Company reported conversion costs of $353,000 for 2033. Calculate Tyson Company's prime costs for 2033