JAG Sporting Goods Company manufactured 100,000 units in 2020 and reported the following costs: Sandpaper $ 32,000 Leasing costs-plant $ 384,000 Materials handling 320,000 Depreciation equipment 224,000 Coolants & lubricants 42.400 Property taxes-equipment 32,000 Indirect manufacturing labor 275,200 Fire insurance-equipment 16,000 Direct manufacturing labor 2.176,000 Direct material purchases 3,500,000 Direct materials, 1/1/16 384,000 Direct materials, 12/31/16 275,200 Finished goods, 1/1/16 650,000 Sales revenue 12,800,000 Finished goods, 12/31/16 1,280,000 Sales commissions 640,000 Work-in-process, 1/1/16 86.000 Sales salaries 576,000 Work-in-process, 12/31/16 64,000 Advertising costs 480,000 Administration costs 800,000 Required: (a) What is the amount of direct materials used during 2020? [3 points) (b) What manufacturing costs were added to WIP during 2020? [3 points) (c) What is cost of goods manufactured for 2020? (3 points) (d) What is cost of goods sold for 2020? [3 points)