The following balances are from the accounts of Hill Components: December 31 January 1 (Beginning) (Ending) Direct materials inventory Work-in-process inventory Finished goods inventory $22,400 $ 25,100 32,400 28,700 5,700 6,500 Direct materials used during the year amount to $46,300, and the cost of goods sold for the year was $53,300. Required: (a)Find the cost of direct materials purchased during the year. Cost of direct materials purchased (b)Find the cost of goods manufactured during the year. Cost of goods manufactured (c) Find the total manufacturing costs incurred during the year. Total manufacturing costs