Evans Inc., had the following activities during 20X5:

Direct materials:

Beginning inventory $ 40,000

Purchases 123,200

Ending inventory 20,800

Direct manufacturing labor 32,000

Manufacturing overhead 24,000

Beginning work-in-process inventory 1,600

Ending work-in-process inventory 8,000

Beginning finished goods inventory 48,000

Ending finished goods inventory 32,000

Required:

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?

d. What amount of prime costs was added to production during 20X5?

e. What amount of conversion costs was added to production during 20X5?