1. Lutka Company had the following activities during 2022: Direct Materials: Cost: Beg inventory $20,000 Purchases 130,000 Ending Inventory 41,000 Direct Manufacturing labor 52,500 Manufacturing overhead 44,000 Beginning work-in-process inventory 2,700 Ending work-in-process inventory 3,100 Beginning finished goods inventory 19,000 Ending finished goods inventory 26,200 Required a) What is the cost of direct materials used in 2012? b) What is cost of goods manufacted for 2012? w c) What is the cost of goods sold for 2022