If you could please explain how you get the answer it would really help me

52-4A. Prime Cost and Conversion Cost Piper Consulting Company incurred the following during 2019: LO2 SERVICE AND MERCHANDISING Somewort MBC Direct labor..... Overhead ...................... ............. Selling expenses ..... Administrative expenses..................... $ 45,000 90,000 40,000 100,000 Calculate prime cost and conversion cost for Piper Consulting Company during 2019. Product Cost Flows Number the following activities from 1 to 5 in the order corresponding to the LO2, 3