Cherry Hill Glass Company employs a normal costing system. The following information pertains to the year just ended.

Total manufacturing costs were $1,310,000.

Cost of goods manufactured was $1,275,500.

Applied manufacturing overhead was 30 percent of total manufacturing costs.

Manufacturing overhead was applied to production at a rate of 80 percent of direct-labor cost.

Work-in-process inventory on January 1 was 75 percent of work-in-process inventory on December 31.

1. Compute Cherry Hills total direct-labor cost for the year.

2. Calculate the total cost of direct-material used during the year.

3. Compute the value of the companys work-in-process inventory on December 31.