Taylor Corporation accepted and completed work on two jobs in the month of January. The following are the actual incurred amounts:

Direct materials

Direct labor

Rent on factory building

Sales salaries

Depreciation on factory equipment

Indirect factory labor

$ $8,000$

$ $20,000$

$ $13,000$

$ $35,000$

$ $10,000$

$ $12,000$

Production supervisor's salary

$ $25,000$

Based on the above facts, the Prime and Conversion costs are:

Prime cost $$28,000$; Conversion cost $$30,000$

Prime cost $$28,000$; Conversion costs $$80,000$

Prime cost $$30,000$; Conversion cost $$60,000$

Prime cost $$53,000$; Conversion cost $$35,000$