West Shoe Company makes loafers. During the most recentyear, West incurred total manufacturing costs of $26,000,000. Of thisamount, $1,600,000 was direct materials used and $19,800,000 was direct labor. Beginning balances for the year were DirectMaterials, $500,000; Work-in-Process Inventory, $1,100,000; and Finished GoodsInventory, $1,300,000. At the end of theyear, balances were DirectMaterials, $900,000; Work-in-Process Inventory, $1,300,000; and Finished GoodsInventory, $780,000.

Analyze the inventory accounts todetermine:

1. Cost of direct materials purchased during the year.

2. Cost of goods manufactured for the year.

3. Cost of goods sold for the year.