The following balances are from the accounts of Hill Components: January 1 (Beginning) Direct materials inventory $ 21,700 Work-in-process 32,900 inventory Finished goods inventory 5,900 December 31 (Ending) $24,500 29,400 6,600 Direct materials used during the year amount to $46,100, 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