Copros Fav, Inc is an specialized electronics manufacturer. They had the following information available for December 2023 Beginning Ending Raw Material Inventory $459,000 $475,000 Work in Process Inventory 213,700 271,700 Finished Goods Inventory 181,000 126,300 Direct labor is paid $28.75 per hour and overhead for the month was $856,230. 

What are prime costs and conversion costs, respectively if there were 23,750 direct labor hours and $1,021,000 of raw material was purchased.