Evans Inc. had the following activities during 20X5: Direct materials used Indirect materials used Direct manufacturing labor 401,000 84,000 350,000 Indirect manufacturing labor 186,000 Property taxes on manufacturing plant building 28,800 Salespersons' company vehicle costs Depreciation on manufacturing 12,000 equipment 264,000 Depreciation of office equipment Miscellaneous plant overhead Plant utilities General office expenses Freight out 123,600 135,000 92,400 305,400 30,000 Beginning work-in-process inventory Ending work-in-process inventory Beginning finished goods inventory Ending finished goods inventory a. What is the cost of direct materials used during 20X5? b. What is cost of goods manufactured for 20X5? c. What is cost of goods sold for 20X5? 250,400 281,000 650,000 610,000 d. What amount of prime costs was added to production during 20X5? e. What amount of conversion costs was added to production during 20X5?