Pear Corporation had the following activities during 2014: Direct materials:

Beginning inventory $ 22,000

Purchases 61,600

Ending inventory 10,800

Direct manufacturing labor 18,000

Manufacturing overhead 11,500

Beginning work-in-process inventory 1,000

Ending work-in-process inventory 3,500

Beginning finished goods inventory 25,000

Ending finished goods inventory 19,000

Required:

a. What is the cost of direct materials used during 2014?

b. What is cost of goods manufactured for 2014?

c. What is cost of goods sold for 2014?

d. What amount of prime costs was added to production during 2014?

e. What amount of conversion costs was added to production during 2014?