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Evans Inc., had the following activities during 2012: Direct materials: Beginning inventory Purchases Ending inventory Direct manufacturing labor Manufacturing overhead Beginning work-in-process inventory Ending work-in-process inventory Beginning finished goods inventory Ending finished goods inventory $ 40,000 123,200 20,800 32,000 24,000 1,600 8,000 48,000 32.000 6 What is the cost of direct materials used during 2012? * (2 Points) 7 What is the cost of goods manufactured for 2012? * (2 Points) Enter your answer What is the cost of goods sold for 2012? (2 Points)