COBA Inc. manufactured 100,000 units of Wood Tables in 20X9 and reported the following costs: Direct labor $2,000,000 Direct materials, 1/1/X9 700,000 Direct material purchases 3,000,000 Direct materials, 12/31/X9 200,000 Finished goods, 1/1/X9 600,000 Finished goods, 12/31/X9 1,000,000 Work-in-process, 1/1/X9 100,000 Work-in-process, 12/31/X9 50,000 Depreciation plant - 550,000 Fire insurance - plant 20,000 Utility-plant 380,000 Salary for manager - plant 300,000 Salary for Sales staff store 640,000 Depreciation store - 570,000 Advertising costs - store 480,000 Utility - store 800,000 Z Utility-store Sales revenue 800,000 12,800,000 Required (Please show your work. Otherwise, no credit will be given.): a. What is the amount of direct materials used during 20X9? (40 points) b. Prepare a cost of goods manufactured schedule for 20X9. (40 points)