Martinez Ski, Inc. reported the following costs and expenses for the month of January: Office Equipment Depreciation $5,000 Direct Labor $23,100 Direct Materials Used 36,800 Manufacturing Overhead 33,400 Sales Salaries 25,000 Advertising 15,000 What are the amounts for "Prime Costs" and "Conversion Costs" for Martinez Ski, Inc. for January? Prime costs Conversion costs $