Problem - Pear Corporation had the following activities during 2016:

Direct materials:

Beginning inventory                            $ 22,000

Purchases                                          61,600

Ending inventory                                 10,800

Direct manufacturing labor                   18,000

Manufacturing overhead                       11,500

Beginning work-in-process inventory     1,000

Ending work-in-process inventory          3,500

Beginning finished goods inventory        25,000

Ending finished goods inventory            19,000

Required:

a. What is the cost of direct materials used during 2016?

b. What is cost of goods manufactured for 2016?

c. What is cost of goods sold for 2016?

d. What amount of prime costs was added to production during 2016?

e. What amount of conversion costs was added to production during 2016?