Flyers Inc., had the following activities during 2015:

Direct materials: Beginning inventory $ 22,000 Purchases 61,600

Ending inventory 10,800

Direct manufacturing labor 18,000

Manufacturing overhead 11,500

Beginning work-in-process inventory 1,000 Ending work-in-process inventory 3,500 Beginning finished goods inventory 25,000 Ending finished goods inventory 19,000

Required:

a. What is the cost of direct materials used during 2015?

b. What is cost of goods manufactured for 2015? c. What is cost of goods sold for 2015?

d. What amount of prime costs was added to production during 2015?

e. What amount of conversion costs was added to production during 2015?