3. Which method do you prefer in requirement 27 Expio 4-40 Normal costing, overhead allocation, working backward. Gardi Manufacturing uses norma costing for its job-costing system, which has two direct-cost categories (direct materials anddirectmu facturing labor) and one indirect-cost category (manufacturing overhead). The following information manu- obtained for 2017 Total manufacturing costs, $8,300,000 Manufacturing overhead allocated, $4,100,000 (allocated at a rate o labor costs) 1250% of direct manufacturing Work-in-process inventory on January 1, 2017, $420,000 Cost of finished goods manufactured, $8,100,000 1. Use information in the first two bullet points to calculate (a) direct manufacturing labor costs in and (b) cost of direct materials used in 2017 2 Calculate the ending work-in-process inventory on December 31, 2017