U.S. Systems Inc., had the following activities during 2018 Direct materials 24,000 61,600 11,000 18,000 11,500 1,000 3,500 25,000 19,000 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 Required: a. What is the cost of direct materials used during 2018? b. What is cost of goods manufactured for 2018? c. What is cost of goods sold for 2018? d. What amount of prime costs was added to production during 2018? e. What amount of conversion costs was added to production during 2018