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Aubrey Anvil Company reports the following costs for the month of April:

Assembly line workers $50,000
Assembly line supervisor $6,000
Insurance on factory $1,200
Administrative office rent $1,500
Iron ingots $10,000
Factory rent $2,500
Administrative salaries $25,000
Sales people base salaries $5,000
Sales commissions $8,000

Which costs are both prime and conversion costs?


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