LUTKA Company had the following activities during 2018: Direct materials: Beginning inventory $40,000 Purchases 123,200 Ending inventory 20,800 Direct manufacturing labour 32,000 Manufacturing overhead 24,000 Beginning work-in-process inventory 1,600 Ending work-in-process inventory8,000 Beginning finished goods inventory 48,000 Ending finished goods inventory32,000 Required: a. What is the cost of direct materials used during 2018? b. What is cost of goods manufactured for 2018? c. What is cost of goods sold for 2018