May I kindly have help with this, thanks!

(a) Lean Technologies develops and installs learning software for companies. In January this year, the company generated sales of $155,000 and incurred the following costs: Materials costs $10,000 Direct labour 40,000 Overhead 20,000 Administrative expense 18,000 Assume there is no beginning and ending inventory. Define and compute the following for Lean Technologies for January this year: (i) Prime cost. (ii) Conversion cost. (iii) Operating income