The Bakery has the following financial information for the fiscal year ending 2022:

Sales	$25,000
Selling and administrative expenses	$13,500
Direct materials, (used in production)	$4,000
Direct labor, (used in production)	$8,600
Manufacturing overhead (used in production)	$1,750
Beginning work in process (BWIP) inventory	$400
Ending work in process (EWIP) inventory	$650

1. How do I get the conversion costs for 2022?

2. How do I get the prime costs for 2022?

3. If a company wanted to focus on the category of costs they can most control, how would I know if I should recommend that they focus on controlling conversion costs or prime costs?