Garcin Manufacturing uses normal costing for its job-costing system, which has two direct-cost categories (direct materials and direct manufacturing labor) and one indirect-cost category (manufacturing overhead). The following information is obtained for 2020: (Click the icon to view the data.) Requirements 1. Use information in the first two bullet points to calculate (a) direct manufacturing labor costs in 2020 and (b) cost of direct materials used in 2020 . 2. Calculate the ending work-in-process inventory on December 31, 2020. Requirement 1. Use information in the first two bullet points to calculate (a) direct manufacturing labor costs in 2020 and (b) cost of direct materials used in 2020. (Abbreviation used: Manuf. = Manufacturing.) More info (a) First identify the formula to calculate the direct manufacturing labor costs. - Total manufacturing costs, $8,350,000 - Manufacturing overhead allocated, $3,700,000 (allocated at a rate of 250% of direct manufacturing labor costs) - Work-in-process inventory on January 1, 2020, $400,000 The direct manufacturing labor costs in 2020 is - Cost of finished goods manufactured, $8,040,000 (b) First identify the formula to calculate the cost of direct materials used in 2020. (Abbreviation used: Manuf. = Man The cost of direct materials used in 2020 is Requirement 2. Calculate the ending work-in-process inventory on December 31, 2020. Begin by identifying the correct formula to calculate the ending work-in-process inventory on December 31, 2020. (Abbreviation used: Manuf. = Manufacturing.) The ending work-in-process inventory on December 31,2020 is