Homer Inc. Had the following activities during 2012:
DIRECT MATERIALS:
Beginning inventory ............. $ 20,000
Purchases ................ 61,600
Ending inventory ............. 10,400
Direct manufacturing labor ......... 16,000
Manufacturing overhead .......... 12,000
Selling and administrative expenses ...... 10,000
Beginning work-in-process inventory ....... 800
Ending work-in-process inventory ...... 4,000
Beginning finished goods inventory ...... 24,000
Ending finished goods inventory ........ 16,000
Units produced .............. 100

Required:
A. What is the cost of direct materials used during 2012?
B. What is cost of goods manufactured for 2012?
C. What is cost of goods sold for 2012?
D. What amount of prime costs was added to production during 2012?
E. What amount of conversion costs was added to production during 2012?