Please answer the following. Thanks

Davis Company manufactures wood file cabinets. The following information is available for June 2008: Refer to Davis Company Direct labor is paid $9.60 per hour and overhead for the month was $9,600. What are prime costs and conversion costs, respectively if there were 1,500 direct labor hours and $21, 000 of raw material was purchased? a. $33,900 and $29,100 b. $33,900 and $24,000 c. $24,000 and $33,900 d. $29,100 and $33,900