Evans Inc. had the following activities during the year. 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 1. What is the cost of direct materials used during the year 2. What is the cost of goods manufacturing for the year 3. What is the cost of goods sold for the year 4. What amount of prime costs was added to production during the year 5. What amount of conversion costs was added to production during the year