CoursHeroTranscribedText: 22-25) Millworks Company manufactured 100,000 units in 2018 and reported the following costs: Sandpaper $ 32,000 Leasing costs-plant $ 384,000 Materials handling 32 0, 000 Depreciation- equipment 2 24,000 Coolants & lubricants 2 2,400 Property taxes-equipment 32,000 Indirect manufacturing labor 275,200 Fire insurance-equipment 16,000 Direct manufacturing labor 2,176,000 Direct material purchases 3,140,000 Direct materials, 1/1/18 348,000 Direct materials, 12/31/18 280,000 Finished goods, 1/1/18 672,000 Sales revenue 12,800,000 Finished goods, 12/31/ 18 1,280,000 Sales commissions 640,000 Work-in-process, 1/1/18 96,000 Sales salaries 5 76,000 Work-in-proces s, 12 f 3 1 f 1 8 64, 000 Advertising costs 480,000 Administration costs 800,000 Required: a. What is the amount of direct materials used during 2018? b. What manufacturing costs were added to WlP during 2018? c What is cost of goods manufactured for 2018? d What is cost ofgoods sold for 2018