Bing Inc., reported the following data for last year:

Work-in-process inventory, beginning $250

Work-in-process inventory, ending $300 Finished goods inventory, beginning $230

Finished goods inventory, ending $350

Direct labour cost $450

Direct materials cost $650

Manufacturing overhead cost $550

a) What was the prime cost for the last year? b) What was the conversion cost for the last year? c) What was the cost of goods manufactured for the last year?