Exercise 3-46 (Algo) Flow of Product Costs [LO 3-4] Billy Bob's Manufacturing had the following data for the fiscal year ended December 31 . 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