Frederick Inc. had the following activities during 2018:

Direct materials:
Beginning inventory	$40,000
Purchases	122,800
Ending inventory	12,200
Direct manufacturing labour	29,000
Manufacturing overhead	26,000
Beginning work-in-process inventory	1,300
Ending work-in-process inventory	2,000
Beginning finished goods inventory	42,000
Ending finished goods inventory	23,000

Required:

1. What is the cost of direct materials used during 2018?
2. What are the total manufacturing costs incurred for 2018?
3. What is cost of goods manufactured for 2018?
4. What is cost of goods sold for 2018?