Dalal Company manufactured 100,000 units in 2021 and reported the following costs: Materials handling $320,000 Coolants & lubricants $22,400 Indirect manufacturing labor $275,200 Direct manufacturing labor $2,176,000 Advertising costs $480,000 Direct materials, 1/1/2021 $348,000 Direct materials, 12/31/2021 $280,000 Finished goods 1/1/2021 Click Save and Submit to save and submit. Click Save All Answers $672 000