Hammer Inc., had the following activities during 20X3:

Direct materials: Beginning inventory $ 20,000 Purchases 61,600 Ending inventory 10,400

Direct manufacturing labor incurred 16,000

Manufacturing overhead-allocated 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: Please show your calculations!

a. What is the cost of direct materials used during 20X3?

b. What is cost of goods manufactured for 20X3?

c. What is cost of goods sold for 20X3?

d. What amount of conversion costs was added to production during 20X3?