Ferguson Fasteners, Inc. manufactures hook-and-eye closures. For the month of July, it incurred direct labor of $65,300, direct materials of $32,400, and manufacturing overhead of $44,800. Included in these costs are direct costs of $97,700 and indirect costs of $44,800. Respectively, the conversion costs and prime costs for Ferguson Fasteners, Inc. for July are

	a.	$97,700 and $110,100
	b.	$77,200 and $110,100
	c.	$110,100 and $97,700
	d.	$77,200 and $97,700