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 2014 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 2014 and (b) cost of direct materials used in 2014. 2. Calculate the ending work-in-process inventory on December 31, 2014