Davis Company Refer to Davis Company

Davis Company. Davis Company manufactures wood file cabinets. The following information is available for June 2008:
$\begin{array}{ll}&\underline{\text { Beginning }} &\underline{ \text { Ending }} \\\text {Raw Material Inventory}&\$6,000& \$ 7,500 \\\text {Wotk in Process Inventory}&17,300 & 11,700 \\\text { Finished Goods Inventory }&21,000 & 16,300\end{array}$
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) $29,100 and $33,900
B) $33,900 and $24,000
C) $33,900 and $29,100
D) $24,000 and $33,900