PROBLEM TO RESOLVE $-$CVP $8.$ Goya Company manufactured $100,000$ units in $2018$ and reported the following costs: Sandpaper $ $32,000$ Leasing costs$-$plant $ $384,000$ Materials handling $320,000$ Depreciation$-$equipment $224,000$ Coolants & lubricants $22,400$ Property taxes$-$equipment $32,000$ Indirect manufacturing labor $275,200$ Fire insurance$-$equipment $16,000$ Direct manufacturing labor $2,176,000$ Direct material purchases $3,140,000$ Direct materials, $1/1/18348,000$ Direct materials, $12/31/18280,000$ Finished goods, $1/1/18672,000$ Sales revenue $12,800,000$ Finished goods, $12/31/181,280,000$ Sales commissions $640,000$ Work$-$in$-$process, $1/1/1896,000$ Sales salaries $576,000$ Work$-$in$-$process, $12/31/1864,000$ Advertising costs $480,000$ Administration costs $800,000$ Required: a$.$ What is the amount of direct materials used during $2018?$ b$.$ What manufacturing costs were added to WIP during $2018?$ c$.$ What is cost of goods manufactured for $2018?$ d$.$ What is cost of goods sold for $2018?$