XYZ Company recorded the following information related to their inventory accounts for 2020: January 1, 2020 December 31, 2020 Direct materials 37,000 50,000 Work in process 38,000 41,000 Finished goods 22,000 34,000 The following information was taken from XYZ Company's accounting records for 2020: Sales revenue $630,000 Direct materials purchased ? Depreciation, factory equipment 34,000 Prime costs 250,000 Utilities 20,000 Sales commissions ? Indirect materials 25,000 Depreciation, office equipment 30,000 Rent, factory building 56,000 Net income 10,000 Direct labor ? Advertising 75,000 Production supervisor's salary 81,000 Additional information: 1. 60% of the utilities relate to the factory and 49% relate to the office building 2. Direct labor comprised 35% of the conversion costs for 2020. 3. The actual overhead cost for 2020 was equal to the overhead applied to production. Thus there was no overhead variance for 2020. Q1.Calculate XYZ Company's direct labor cost for 2020. 22.Calculate the direct materials purchased by XYZ Company in 2020. 03.Calculate XYZ Company's sales commissions for 2020