Flyers Inc. had the following activities during 2019: (amount in ) 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 From the above information determine the prime costs added to production, and cost of goods sold.