Suka Tenis Group manufactured 100,000 tennis rackets in 2022 and reported the following costs: RM RM Sandpaper 32,000 Leasing costs-plant 384,000 Materials handling 320,000 Depreciation-equipment 224,000 Coolants & lubricants 22,400 Property taxes-equipment 32,000 Indirect manufacturing labour 275,200 Fire insurance-equipment 16,000 Direct manufacturing labour 2,176,000 Direct material purchases 3, 136,000 Direct materials, 1 January Direct materials, 31 2022 384,000 December 2022 275,200 Finished goods, 1 January 2022 672,000 Sales revenue 12,800,000 Finished goods, 31 December 2022 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 64,000 Advertising costs 480,000 Administration costs 800,000 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