Gardas Manufacturing uses normal costing for its job-costing system, which has two drect-cost categories (direct materials and direct manutacturing labour) and one indirect-cost calegory (manulacturing overhead). The following information is obtained for 2021: (Click the icon to view the information for 2021.) Required 1. Use information in the Srst two bullet points to calculate (a) direct manulacturing labour costs in 2021 and (b) cost of direct materials used in 2021. 2. Calculate the ending work-in-process irwentory on December 31, 2021. Requirement 1. Use information in the first two bullet poirts 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 $ Information for 2021 (b) Now calculate the cost of direct materials used in 2021. The cost of direct malerials used in 2021 is 5 Requirement 2. Calculate the ending work-in-process inventory on December 31, 2021. - Total manufacturing costs, $8,100,000 - Manutacturing overhead allocated, \$3,900,000 (allocated at a rate of 250% of direct manufacturing labour costs) - Work-in-process inventory on January 1,2021, $380,000 The ending work-in-process inventory on December 31,2021 is $ - Cost of finished goods manulactured, $8,060,000