Gardas Manufacturing uses normal costing for its job$-$costing system, which has two direct$-$cost categories $($direct materials and direct manufacturing labour$)$ and one indirect$-$cost

category $($manufacturing overhead$).$ The following information is obtained for $2021$:

$($i$)($Click the icon to view the information for $2021.)$

Required

Use information in the first two bullet points to calculate $($a$)$ direct manufacturing labour costs in $2021$ and $($b$)$ cost of direct materials used in $2021.$

Calculate the ending work$-$in$-$process inventory on December $31,2021.$

Requirement $1.$ Use information in the first two bullet points to calculate $($a$)$ direct manufacturing labour costs in $2021$ and $($b$)$ cost of direct materials used in $2021.$

$($a$)$ First calculate the direct manufacturing labour costs in $2021.$

The direct manufacturing labour costs in $2021$ is $

$($b$)$ Now calculate the cost of direct materials used in $2021.$

The cost of direct materials used in $2021$ is $

Requirement $2.$ Calculate the ending work$-$in$-$process inventory on December $31,2021.$

The ending work$-$in$-$process inventory on December $31,2021$ is $