Paul & Paul, Incorporated is a manufacturing firm. They following selected pieces of information are from July operations:

Average selling price per unit	$ 64
Cost of goods sold	$ 2,083,200
Decrease in direct materials inventory	$ 1,512
Direct labor	$ 946,400
Gross margin percentage (based on sales)	30%
Increase in finished goods inventory	$ 57,575
Manufacturing overhead	$ 787,500
Total manufacturing costs	$ 2,143,120

Required:

Find the cost of goods manufactured.

Find the direct materials used.

Find the direct materials purchases.

Find the units sold.

Find the increase (decrease) in work-in-process inventory.