Davidson Manufacturing, Inc. has the following information available for the year 2022: 

                                                                  December 31  ( Beginning)         January 1 ( Ending)

 Direct materials                                           $ 800,000                                             $900,000.

 Inventory Work-in-process                         1,000,000                                             1,330,000.

 Inventory Finished goods inventory          300,000                                                 350,000 

  Direct materials used during the year amount to $ 1,100,000 and the cost of goods sold for the year was $ 1,040,000 . 

Find the following by completing a cost of goods sold statement .

a. Cost of direct materials purchased during the year.
b. Cost of goods manufactured during the year.
c. Total manufacturing costs incurred during the year