4. Helmer Sporting Goods Company manufactured 100,000 units in 20X5 and reported the following costs:

Sandpaper $ 32,000 Leasing costs-plant $ 384,000

Materials handling 320,000 Depreciation-equipment 224,000

Coolants & lubricants 22,400 Property taxes-equipment 32,000

Indirect manufacturing labor 275,200 Fire insurance-equipment 16,000

Direct manufacturing labor 2,176,000 Direct material purchases 3,136,000

Direct materials, 1/1/X5 384,000 Direct materials, 12/31/X5 275,200

Finished goods, 1/1/X5 672,000 Sales revenue 12,800,000

Finished goods, 12/31/X5 1,280,000 Sales commissions 640,000

Work-in-process, 1/1/X5 96,000 Sales salaries 576,000

Work-in-process, 12/31/X5 64,000 Advertising costs 480,000 Administration costs 800,000

Required:

a. What is the amount of direct materials used during 20X5?

b. What manufacturing costs were added to WIP during 20X5?

c. What is cost of goods manufactured for 20X5? d. What is cost of goods sold for 20X5?