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.