Sandpaper $32,000 Millworks Company manufactured 100,000 units in 2018 and reported the following costs: Leasing costs-plant $384,000 Materials handling 320,000 Coolants & lubricants 22,400 Indirect manufacturing labor 275,200 Direct manufacturing labor 2,176,000 Depreciation-equipment Property taxes-equipment Fire insurance-equipment Direct material purchases 224,000 32,000 16,000 3,140,000 Direct materials, 1/1/18 348,000 Direct materials, 12/31/18 280,000 Finished goods, 1/1/18 672,000 Sales revenue 12,800,000 Finished goods, 12/31/18 Work-in-process, 1/1/18 1,280,000 Sales commissions 640,000 96,000 Sales salaries 576,000 Work-in-process, 12/31/18 64,000 Advertising costs 480,000 Administration costs 800,000 Required (NOTE. You do not need to make a full COGM or COGS Statement here - I'm looking to see if you can calculate these things, but label items for maximum partial credit in case you miss something): 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?