Below are the year-end 2020 account balances for Catherine Manufacturing Ltd.: Direct materials: Beginning inventory 60,667 Purchases ? Ending inventory 79,333 Direct manufacturing labour ? Manufacturing overhead 130,667 Cost of goods manufactured 980,000 Beginning work-in-process inventory 51,333 Ending finished goods inventory 79,333 Beginning finished goods inventory ? Ending work-in-process inventory ? Manufacturing costs incurred in 2020 994,000 Cost of goods sold 1,003,333 Total manufacturing costs to account for 1,045,333 Direct materials used 550,667 Required: Calculate the amounts for: 1. direct material purchases, 2. direct manufacturing labour, 3. ending work-in-process inventory, and 4. beginning finished goods inventory