Billy Bob$$s Manufacturing had the following data for the fiscal year ended December $31.$

Direct Materials Inventory, January $1$ $ $31,800$

Direct materials purchases $371,000$

Direct materials used $365,700$

Fixed factory overhead $508,800$

Total factory overhead $593,600$

Total manufacturing costs to account for $1,147,820$

Work$-$in$-$Process Inventory, January $144,520$

Work$-$in$-$Process Inventory, December $3147,700$

Finished Goods Inventory, January $136,000$

Goods available for sale $1,136,120$

Cost of goods sold $1,097,120$

Required:

Calculate the following costs:

$1.$ Direct Materials Inventory on December $31.$

$2.$ Direct labor costs for the year.

$3.$ Variable factory overhead costs for the year.

$4.$ Cost of goods manufactured for the year.

$5.$ Finished Goods Inventory on December $31.$

Part $2$ is not $191,700$

Part $4$ is not $1,147,820$

Part $5$ is not $186,700$