Suka Tenis Group manufactured 100,000 tennis rackets in 2022 and reported the following costs: RM Sandpaper Materials handling Coolants & lubricants Indirect manufacturing labour Direct manufacturing labour Direct materials, 1 January 2022 Finished goods, 1 January 2022 Finished goods, 31 December 2022 32,000 Leasing costs-plant 320,000 Depreciation-equipment Property taxes- 22,400 equipment 275,200 Fire insurance-equipment RM 384,000 224,000 32,000 16,000 2,176,000 Direct material purchases Direct materials, 31 384,000 December 2022 3,136,000 275,200 672,000 Sales revenue 12,800,000 1,280,000 Sales commissions 640,000 Work-in-process, 1 January 2022 96,000 Sales salaries 576,000 Work-in-process, 31 December 2022 Administration costs 64,000 Advertising costs 800,000 480,000 Required: h) Calculate (i) the amount of direct materials used during 2022? (5 marks) (ii) the manufacturing costs that were added to Work-in-process during 2022. (5 marks) (iii) the cost of goods manufactured for 2022. (5 marks) (iv) the cost of goods sold for 2022. (5 marks)