Hammer Inc., had the following activities during 2012: Direct materials: Beginning inventory $ 20,000 Purchases 61,600 Ending inventory 10,400 Direct manufacturing labor 16,000 Manufacturing overhead 12,000 Beginning work-in-process inventory 800 Ending work-in-process inventory 4,000 Beginning finished goods inventory 24,000 Ending finished goods inventory 16,000 Required: a. What is the cost of direct materials used during 2012? b. What is cost of goods manufactured for 2012? c. What is cost of goods sold for 2012? d. What amount of prime costs was added to production during 2012? e. What amount of conversion costs was added to production during 2012