Perth Production Company Manufactured 100 000 Units in 2018 and Reported

Perth Production Company manufactured 100 000 units in 2018 and reported the following costs:
$\begin{array}{lrlr}\text { Sandpaper } & \$ 32000 & \text { Leasing costs-plant } & \$ 384000 \\\text { Materials handling } & 320000 & \text { Depreciation-equipment } & 224000 \\\text { Coolants \& lubricants } & 22400 & \text { Property taxes-equipment } & 32000 \\\text { Indirect manufacturing labour } & 275200 & \text { Fire insurance-equipment } & 16000 \\\text { Direct manufacturing labour } & 2176000 & \text { Direct material purchases } & 3136000 \\\text { Direct materials, } 1 / 1 / 18 & 384000 & \text { Direct materials, } 12 / 31 / 18 & 275200 \\\text { Finished goods, } 1 / 1 / 18 & 672000 & \text { Sales reventue } & 12800000 \\\text { Finished goods, } 12 / 31 / 18 & 1280000 & \text { Sales commissions } & 640000 \\\text { Work-in-process, } 1 / 1 / 18 & 96000 & \text { Sales salaries } & 576000 \\\text { Work-in-process, } 12 / 31 / 18 & 64000 & \text { Advertising costs } & 480000 \\& & \text { Administration costs } & 800000\end{array}$
Required:
a.What is the amount of direct materials used during 2018?
b.What manufacturing costs were added to WIP during 2018?
c.What is cost of goods manufactured for 2018?
d.What is cost of goods sold for 2018?
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