The following balances are from the account of hill components:

Direct materials inventory: JANUARY 1- $48,100, DECEMBER 31- $44,200

Work in process Inventory: JANUARY 1- $67,730, DECEMBER 31- $71,500

Finished goods inventory: JANUARY 1- $ 15,600 ,DECEMBER 31- $18,200

Direct materials used during the year amount to $59,800, and the cost of goods sold for the year was $68,900

Required.

a-cost of direct materials during the year.

b-cost of goods manufactured during the year.

c-Total manufacturing cost incurred during the year.