find prime cost based off the following information:

January 1 January 31

Finished goods$124,000 $117,000

Work in process 237,000 251,000

Raw material 132,000 124,000

The following additional data pertain to January operations.

Raw material purchased$191,000 Direct labor 300,000 Actual manufacturing overhead 170,000 Actual selling and administrative expenses 115,000