QUESTIONS with information given in Question 7, what sales volume is needed to earn an after tax net income of $13,028.40? QUESTION 9 Hammer Inc., had the following activities during 2012 Direct materials Beginning inventory S 20,000 Purchases 61,600 Ending inventory 10,400 Direct manufacturing labor 16.000 Manufacturing overhead 12,000 Beginning work in process inventory Ending work-in-process inventory 4,000 Beginning finished goods inventory 24,000 Ending finished goods inventory 16,000 800 Required: What is the cost of direct materials used during 2012