Questions 1, 2, and 3 are based on the following items (in millions) pertaining to the Chan Corporation: For Year 20X1 Plant utilities $ 5 Indirect manufacturing labor 20 Depreciation - plant, building, and equipment Revenues 350 Miscellaneous manufacturing overhead 10 For Specific Date Work in process, January 1, 20X1 $15 Direct materials, December 31, 20X1 5 Finished goods, December 31, 20X1 12 Accounts payable, December 31, 20X1 20 Accounts receivable, January 1, 20X1 50 Work in process, December 31, 20X1 2 Finished goods, January 1, 20X1 40 Accounts payable, January 1, 20X1 40 Direct materials, January 1, 20X1 30 Direct manufacturing labor 40 Plant supplies used 6 Property taxes on plant 1 General Administrative Expense 8 For the year ended December 31, 20x1, calculate Chan's: customer-service costs 90 Purchases of direct materials 85 1. Prime Costs: 2 Non-inventoriable Costs 3. Gross Margin