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