Martinez Company has the following balances for the current month: Direct materials used in production $15,000 Prime Direct labor used in production $23,000 Prime & conversion Sales salaries $12,000 Indirect labor $ 3,000 Conversion Production manager's salary $ 6,000 Conversion Marketing costs $ 9,000 Factory lease payments $ 4,000 Conversion (T or F) The prime costs and conversion costs for Martinez are $ $41,000, S35,000, respectively. True False