(1) The financial and cost information of Kehua company is as follows: Direct materials inventory 12/1/2020 $ 100 Direct materials purchased 350 Direct materials used 360 Total manufacturing overhead costs 430 Variable manufacturing overhead costs 250 Total manufacturing costs incurred during December 2020 1,410 Work-in-process inventory 12/1/2020 220 Cost of goods manufactured 1,500 Finished goods inventory 12/1/2020 120 Cost of goods sold 1,600 Required: Calculate the following costs: 1) Direct materials inventory 12/31/2020 2) Work-in-process inventory 12/31/2020 3) Cost of finished goods available for sale in December 2020 4) Finished goods inventory 12/31/2020