A company bakes and sells muffins. The company's costs for the period include: Wages of bakers making muffins, $$26,200$; salary of bakery supervisor, $$6,220$; depreciation expense on bakery equipment, $$2,110$; advertising costs, $$575$; and flour and ingredient costs, $$18,300.$ Compute the total $($a$)$ prime cost and $($b$)$ conversion cost.

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Prime Cost

Conversion

Cost

Compute the total prime cost.

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