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

1. what is the cost of direct materials used during 2012?

2. What is the cost of goods manufactured for 2012?

3. What is the cost of goods sold for 2012?

4. What amount of prime costs was added to production during 2012?

5. What amount of conversion costs was added to production during 2012?

1.