Garo 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 2017: (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 2017 and (b) cost of direct materials used in 2017. 2. Calculate the ending work-in-process inventory on December 31, 2017. Requirement 1. Use information in the first two bullet points to calculate (a) direct manufacturing labor costs in 2017 and (b) cost of direct materials used in 2017. (Abbreviation used: Manuf. = Manufacturing.) => (a) First identify the formula to calculate the direct manufacturing labor costs. Manufacturing overhead allocated/ Manufacturing overhead rate = Direct manufacturing labor costs The direct manufacturing labor costs in 2017 is $ 1,480,000 (b) First identify the formula to calculate the cost of direct materials used in 2017. (Abbreviation used: Manuf. = Manufacturing.) Direct )= materials used