All Rite Manufacturing reported the following: Revenue Beginning inventory of direct materials, January 1, 2020 Purchases of direct materials Ending inventory of direct materials, December 31, 2020 Direct manufacturing labor Indirect manufacturing costs Beginning inventory of finished goods, January 1, 2020 Cost of goods manufactured Ending inventory of finished goods, December 31, 2020 Operating costs $460,000 26,000 156,000 14,000 30,000 41,000 46,000 239,000 45,000 150,000 Use the information from the above table to calculate the following. Show your calculations. 8) Direct materials used. 9) Work in process December 31, 2020. (Work in process January 1, 2020 is zero)