Show ALL calculations to receive partial credit JAG Sporting Goods Company manufactured 100,000 units in 2020 and reported the following costs: Sandpaper Materials handling Coolants & lubricants Indirect manufacturing labor Direct manufacturing labor Direct materials, 1/1/16 Finished goods, 1/1/16 Finished goods, 12/31/16 Work-in-process, 1/1/16 Work-in-process, 12/31/16 $ 32.000 320.000 22.400 275.200 2. 176,000 384.000 672.000 1.280,000 96,000 64,000 Leasing costs-plant Depreciation equipment Property taxes-equipment Fire Insurance-equipment Direct material purchases Direct materials, 12/31/16 Sales revenue Sales commissions Sales salaries Advertising costs Administration costs $384.000 224.000 32.000 16.000 3.136.000 275.200 12.800.000 640.000 576.000 480.000 800.000 Required: What is the amount of direct materials used during 2020? [3 points] a. b. What manufacturing costs were added to WIP during 2020? |3 points] c. What is cost of goods manufactured for 20202 [3 points] d. What is cost of goods sold for 2020? [3 points)