Part 1(5 Marks) Evans Inc., 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 inventory1,600 Ending work-in-process inventory 8,000 Beginning finished goods inventory48,000 Ending finished goods inventory 32,000 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? Assume that Evans uses a two-part classification system for prime and conversion costs. d. What amount of prime costs was added to production during 2018? e. What amount of conversion costs was added to production during 2018