The following costs and inventory data were taken from the accounts of Garfield Company for 2021: January 1, December 31, 2021 2021 Inventories: Raw materials $ 9,000 $ 6,000 Work in process 16,000 14,000 Finished goods 15,000 10,000 Sales income in year 2021: $217,000 Costs incurred in year 2021: Raw materials purchases $94,000 Direct labor 40,000 Factory rent 8,400 Factory utilities 10,600 Indirect materials 4,300 Indirect labor 9,700 Administrative and selling expenses 17,000 Instructions a. Compute the amount of direct materials used in production during the year 2021. (4 marks) b. Compute the amount of manufacturing overhead incurred during the year 2021. (5 marks) c. Compute the amount of Cost of Goods Manufactured for the year 2021. (7 marks) d. Compute the amount of the Cost of Goods Sold for year 2021. (5 marks) e. Compute the amount of gross profit for year 2021 (4 marks