U.S. Systems Inc., had the following activities during 2018: Direct materials: Beginning inventory Purchases Ending inventory Direct manufacturing labor Manufacturing overhead Beginning work-in-process inventory Ending work-in-process inventory Beginning finished goods inventory Ending finished goods inventory $ 24,000 61,600 11,000 18,000 11,500 1,000 3,500 25,000 19,000 Required: What is the cost of direct materials used during 2018? What is the prime costs for the year 2018