Question Two: Helmer Sporting Goods 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 275,000 Fire insurance - equipment 16,000 Direct manufacturing labor 2,176,000 Direct material purchases 3,136,000 Direct materials, 1/1/2018 384,000 Direct materials, 12/31/2018 275,200 Finished goods, 1/1/2018 672,000 Sales revenue 12,800,000 Finished goods, 12/31/2018 1,280,000 Sales commissions 640,000 Work-in-process, 1/1/2018 96,000 Administration costs 800,000 Work-in-process, 12/31/2018 64,000 Advertising costs 480,000 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? =