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b. Tart Bhd reported the following data for the month of September: Inventories: Raw materials....... Work in process Finished goods .... Beginning Ending $34,000 $37,000 $14,000 $14,000 $58,000 $57,000 Additional information: Raw materials purchases......... Direct labor cost...... Manufacturing overhead .... Selling expense..... Administrative expense... $50,000 $36,000 $67,000 $13,000 $37.000 i. What is the conversion cost for September? ii. What is the prime cost for September