Hamilton Company produces women's clothing. During 2020, the company incurred the following costs Factory rent $ 380,000 Direct labor 310,000 Utilities-Factory 38,000 Purchases of direct materials 555,000 Indirect materials 66,000 Indirect labor 70,000 Inventories for the year were as follows: January 1 December 31 Direct Materials $ 25,000 $ 40,000 Work in process 45,000 40,000 Finished goods 135,000 75,000 Required a. Prepare a statement of cost of goods manufactured. b. Calculate cost of goods sold c. What is the Prime cost for 2020? d. What is the Conversion cost for 2020