2 Sky Ltd's accountant recently prepared the following data from the company's accounting records for the year ended 31 December 2022: $ Sales 2,520,630 Inventories at 1 January 2022: Raw materials 158,760 Work in process 112,980 Finished goods 198,450 Inventories at 31 December 2022: Raw materials 151,830 Work in process 107,940 Finished goods 204,120 Direct labour 239,400 Purchases of raw materials 680,400 Selling expenses 248,430 Factory overhead is applied at the rate of 180% of direct labour cost. Compute the following for the year ended 31 December 2022. Question 2a The costs of direct material used. Question 2b The manufacturing costs for the period. Question 2c The cost of goods manufactured