The following costs are included in a recent summary of data for a company: advertising expense $99,000; depreciation expense - factory building $147,000; direct labor $264,000; direct material used $314,000; factory utilities $119,000; and sales salaries expense $164,000. Determine the dollar amount of prime costs.
a) $1,107,000
b) $266,000
c) $530,000
d) $578,000
e) $263,000