show work to solve the following problems: Helmer Sporting Goods Company manufactured 100,000 units in 2012 and reported the following costs. Direct manufacturing labor $2,176,000 Direct material purchases 3,136,000 Direct materials 1/1/2012 384,000 Direct materials, 12/31/2012 275,200 Finished Goods, 1/1/2012 672,000 Finished Goods, 12/31/2012 1,280,000 Sales Revenue 12,800,000 Work in process, 1/1/2012 96,000 Work in process 12/31/2012 64,000 Manufacturing Overhead Applied 1,307,600 Indirect costs: Sandpaper $32,000 Lease cost-plant 384,000 Materials handling 320,000 Depreciation-equipment 224,000 Coolants & lub 22,400 Property taxes-factory Equipment 32,000 Indirect labor 275,200 Fire insurance factory Equipment 16,000 Required: c. What is cost of goods manufactured for 2012