10. Hampton Corp. reported the following data last year: Work in progress - inventory, beginning $100 Work in progress - inventory, ending $ 80 Finished goods - inventory, beginning $150 Finished goods - inventory, ending $200 Direct labor -cost $400 Direct material - cost $500 Manufacturing overhead $300 " The prime cost is: a. $800 b. $900 c. $500 d. $400 The conversion cost is: 2. $700 b. $800 c. $900 d. $500 The cost of goods manufactured is: 2 1,180 b. 1,120 c. 1,200 d. 1,220