The following balances are from the accounts of Hill Components:

	January 1 (Beginning)			December 31 (Ending)
Direct materials inventory	$	22,300		$	25,400
Work-in-process inventory		33,000			29,400
Finished goods inventory		5,500			6,600

Direct materials used during the year amount to $46,100, and the cost of goods sold for the year was $53,100.

Find the cost of direct materials purchased during the year.

Find the cost of goods manufactured during the year.

Find the total manufacturing costs incurred during the year.