A company's cost of goods sold for the month of December 31, 2019 represented $ 345,000. Purchases of direct materials during December amounted to $ 110,000. Ending Work-in-process inventory was 90% of Beginning Work-in-process inventory. Manufacturing overhead was 50% of direct labor cost. The inventories were as follows: Inventories December 31,2019 December 31,2018 Direct Materials $ 26,000 $ 20,000 Work-in-process ? 40,000 Finished Goods 105,000 102,000 Compute: a. Cost of direct material used b. Cost of goods manufactured c. Total manufacturing costs incurred to date d. Direct labor cost e. Cost of goods sold