Consider the following information relating to the financial statements prepared by a manufacturing company for the year 2021:

Beginning direct materials inventory	$ 2500
Cost of direct materials used	10500
Cost of direct materials available for use	11500
Indirect manufacturing overhead costs	2000
Direct labor costs	6500
Wage rate per direct labor hour	20
Beginning work-in-process inventory	4500
Ending work-in-process inventory	1500
Cost of goods manufactured	22000
Net sales	37300
Beginning finished goods inventory	3000
Ending finished goods inventory	1200
Gross profit	13500
Accounts receivable	14000
Accounts payable	6000

Required: Calculate each of the following amounts:

1. Purchases of direct materials during the year 2021 = $ _______________

2. Ending direct materials inventory = $ _______________

3. Total manufacturing costs incurred = $ _______________

4. Total manufacturing costs to account for = $ _______________

5. Cost of goods available for sale = $ _______________