XYZ Company manufactured 100,000 units in 20X5 and reported the following costs:

Sandpaper $ 32,000

Leasing costs-plant $ 384,000

Materials handling 320,000

Depreciation-equipment 224,000

Coolants & lubricants 22,400

Property taxes-equipment 32,000

Indirect manufacturing labor 275,200

Fire insurance-equipment 16,000

Direct manufacturing labor 2,176,000

Direct material purchases 3,136,000

Direct materials, 1/1/X5 384,000

Direct materials, 12/31/X5 275,200

Finished goods, 1/1/X5 672,000

Sales revenue 12,800,000

Finished goods, 12/31/X5 1,280,000

Sales commissions 640,000

Work-in-process, 1/1/X5 96,000

Sales salaries 576,000

Work-in-process, 12/31/X5 64,000

Advertising costs 480,000

Administration costs 800,000

a. What is the amount of direct materials used during 20X5?

b. What manufacturing costs were added to WIP during 20X5?

c. What amount of prime costs was added to production during 20X5?

d. What amount of conversion costs was added to production during 20X5?

e. What is cost of goods manufactured for 20X5? f. What is cost of goods sold for 20X5?

g. What is gross margin (or gross profit) for 20X5? h. What is operating income for 20X5?