Headland, Inc., has made a name for itself in the exquisitely fragrant candle market. It incurred a variety of costs over the past year as
part of its manufacturing, selling, and administrative functions. The following is a partial list of the costs incurred:
Marketing
$1,300
Direct labor
16,000
Production supervisor salary
3,500
Production utilities
1,600
Sales supervisor salary
2,400
Direct materials
10,500
Depreciation on production equipment
8,000
What were the prime costs for Headland this year?
Prime costs
$