Evans Inc. had the following activities during 20X5: Direct materials used Indirect materials used Direct manufacturing labor Indirect manufacturing labor Property taxes on manufacturing plant building Salespersons' company vehicle costs Depreciation on manufacturing equipment Depreciation of office equipment Miscellaneous plant overhead Plant utilities General office expenses Freight out Beginning work-in-process inventory Ending work-in-process inventory Beginning finished goods inventory Ending finished goods inventory 92,400 30,000 401,000 84,000 350,000 186,000 123,600 12,000 135,000 305,400 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? 250,400 281,000 610,000 264,000 650,000 28,800