Q3.Helmer Sporting Goods Company manufactured 100,000 units in 2015 and reported the following costs:(SHOW WORKING)

Sandpaper$32,000Leasing costs-plant$384,000

Materials handling320,000Amortization-equipment224,000

Coolants & lubricants22,400Property taxes-equipment32,000

Indirect manufacturinglabour275,200Fire insurance-equipment16,000

Direct manufacturinglabour2,176,000Direct material purchases3,136,000

Direct materials, 1/1/15384,000Direct materials, 12/31/15275,200

Finished goods, 1/1/15672,000Sales revenue12,800,000

Finished goods, 12/31/151,280,000Sales commissions640,000

Work-in-process, 1/1/1596,000Sales salaries576,000

Work-in-process, 12/31/1564,000Advertising costs480,000

Administration costs800,000

Required:

a.What is the cost of direct materials used during 2015?

b.What manufacturing costs were added to WIP during 2015?

c.What is cost of goods manufactured for 2015?

d.What is cost of goods sold for 2015?