Normal costing, overhead allocation, working backwards. Gibson Company uses a normal¬

costing system with two direct-cost categories—direct materials and direct manufacturing labour—and one indirect-cost category—manufacturing overhead. The following information is obtained from the company’s records for 2007:

Total manufacturing costs $9,600,000 Cost of goods manufactured 9,504,000 Manufacturing overhead allocated $4,320,000 Manufacturing overhead was allocated to production at a rate of 200% of direct manufac¬

turing labour cost The dollar amount ofwork-in-process inventory onJanuary 1, 2007, was $384,000 Required 1.What was the total direct labour cost in 2007?

What was the total cost of direct materials used in 2007?

3. What was the dollar amount ofwork-in-process inventory on December 31, 2007?