I. Helmer Sporting Goods Company manufactured 100,000 units in 20x3 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/x3 384,000 Direct materials, 12/31/x3 275,200 Finished goods, 1/1/x3 672,000 Sales revenue 12,800,000 Finished goods, 12/31/x3 1,280,000 Sales commissions 640,000 Work-in-process, 1/1/x3 96,000 Sales salaries 576,000 Work-in-process, 12/31/x 364,000 Advertising costs 480,000 Administration costs 800,000 Required: 1. What is the amount of direct materials used during 20x3? 2. What manufacturing costs were added to WIP during 20x3? 3. What is cost of goods manufactured for 20x3? 4. What is cost of goods sold for 20x3