Gardas Manutacturing 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 (manulacturing overhead). The following information is obtained for 2020 : ( ) (Clck the icon to viow 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 frst two bullet points to calculate (a) direct manutacturing labor costs in 2020 and (b) cost of direct materials used in 2020. (Abbreviaticn use Manufacturing.) (a) First identify the formula to caiculate the direct manutacturing labor costs. Gardas Manufacturing uses normal costing for its job-costing system, which has two direct-cost categories (direct materials and dire category (manufacturing overhead). The following information is obtained for 2020: (1. (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 mate 2. Calculate the ending work-in-process inventory on December 31,2020. Requirements 1. Use information in the first two bullet points to calculate (a) direct manufacturing labor costs in 2020 and (b) 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 20 Manufacturing.) (a) First identify the formula to calculate the direct manufacturing labor costs