Winter Wear Ltd. is a coat manufacturer. The following selected cost data is available for the year ended December 31. Description Lubricants for factory equipment Wool lining costs Supervisor salary (factory) $123,000 Customer complaints department $67,000 Sales commission $125,000 1 Factory utility costs $24,000 Wages of assembly line workers $138,000 Delivery costs (customer) $22,000 Leather costs $175,000 Research and development costs Factory equipment depreciation Marketing costs Factory maintenance costs Total prime costs for the year are: Dollar Amount $4,000 $71,000 $164,000 $44,000 $92,000 $33,000