Helmer Sporting Goods Company manufactured 100,000 units in 20X5 and reported the following costs: Sandpaper $ 32,000 Leasing costs-plant $ 384,000 Materials handling 320,000 Depreciation-equipment 224,000 Coolants & lubricants 22,400 Property taxes-equipment 32,000 Indirect manufacturing labor 275,200 Fire insurance-equipment 16,000 Direct manufacturing labor 2,176,000 Direct material purchases 3,136,000 Direct materials, 1/1/X5 384,000 Direct materials, 12/31/X5 275,200 Finished goods, 1/1/X5 672,000 Sales revenue 12,800,000 Finished goods, 12/31/X5 1,280,000 Sales commissions 640,000 Work-in-process, 1/1/X5 96,000 Sales salaries 576,000 Work-in-process, 12/31/X5 64,000 Advertising costs 480,000 Administration costs 800,000 Required: a. What is the amount of direct materials used during 20X5? b. What manufacturing costs were added to WIP during 20X5? c. What is cost of goods manufactured for 20X5?