Use the following information:

	Initial Balances	Final Balances
Materials	$ 5,000	$ 20,000
Indirect Manufacturing Costs	?	22,000
Indirect Manufacturing Costs. Applied (2/3 costs direct labour)	?	20,000
Products in process	35,000	15,000
Finished products	20,000	30,000
Cost of what was sold	?	100,000

Purchases of materials: $55,000, Direct Labour Costs, $30,000 and Costs to be Accounted for of completed units: $130,000.

1. The conversion costs incurred amounted to:
2. The cost of the finished products amounted to:
3. The added manufacturing costs were:
4. The costs of the manufactured products transferred to finished products were:
5. The cost of the direct materials used was: