ORT ANSWER. Write the word or phrase that best comple Write the word or phrase that best completes each statement or answers the question. 41) Millworks Company manufactured 100,000 units in 2018 and reported the following costs: Sandpaper Materials handling Coolants & lubricants Indirect manufacturing labor Direct manufacturing labor Direct materials, 1/1/18 Finished goods, 1/1/18 Finished goods, 12/31/18 Work-in-process, 1/1/18 Work-in-process, 12/31/18 $ 32,000 320,000 22,400 275,200 2,176,000 348,000 672,000 1,280,000 96,000 64,000 Leasing costs-plant Depreciation-equipment Property taxes-equipment Fire insurance-equipment Direct material purchases Direct materials, 12/31/18 Sales revenue Sales commissions Sales salaries Advertising costs Administration costs $ 384,000 224,000 32,000 16,000 3,140,000 280,000 12,800,000 640,000 576,000 480,000 800,000 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? Explanation