Evans Inc. had the following activities during 2018. Some values are missing. $ 42000 123200 20600 A Direct materials (DM): Beginning DM inventory DM Purchases Ending DM inventory Direct materials used Direct manufacturing labor Manufacturing overhead Total manufacturing costs added Beginning work-in-process inventory Ending work-in-process inventory Cost of goods manufactured Beginning finished goods inventory Ending finished goods inventory Cost of goods sold 32000 24000 B 1600 8000 194200 50000 32100 a) Cost of direct materials used during 2018 is A = $ b) Total manufacturing costs added in 2018 is B = $ c) cost of goods sold for 2018 is C = $