Lutka Company had the following activities during 2022: 

Direct Materials: 

Cost of Beg inventory $20,000

 Purchases 130,000 

Ending Inventory 41,000 

Direct Manufacturing labor 52,500

 Manufacturing overhead 44,000

 Beginning work-in-process inventory 2,700 

Ending work-in-process inventory 3,100 

Beginning finished goods inventory 19,000

 Ending finished goods inventory 26,200.

 Required:

 a) What is the cost of direct materials used in 2022?

 b) What is cost of goods manufactured for 2022? 

 c) What is the cost of goods sold for 2022?