Millworks Company manufactured 100,000 units in 2020 and reported the followi costs: Sandpaper Materials handling Coolants & lubricants $ 32,000 320,000 22,400 Indirect manufacturing labor 275,200 Direct manufacturing labor 2,176,000 Direct materials, 1/1/18 Finished goods, 1/1/18 348,000 Leasing costs-plant Depreciation-equipment Property taxes-equipment Fire insurance-equipment Direct material purchases Direct materials, 12/31/18 $384,000 224,000 32,000 16,000 3,140,000 280,000 672,000 Sales revenue 12,800,000 Finished goods, 12/31/18 1,280,000 Sales commissions 640,000 Work-in-process, 1/1/18 Work-in-process, 12/31/18 96,000 Sales salaries 576,000 64000 Advertising costs 480,000 Administration costs 800,000 Required: a. What is the amount of direct materials used during 2020? b. What manufacturing costs were added to WIP during 2020? c. What is cost of goods manufactured for 2020? d. What is cost of goods sold for 2020?