Gatti Manufacturing uses normal costing for its job-costing system, which has two direct-cost calegories (direct materials and direct manufacturing iabor) and one indirect-cost category (manulacturing overhead). The following information is obtained for 2020 . (i) (Click the icon to vew the data) Requirements 1. Use information in the first two bullet points to caloulate (a) direct manufacturing labor costs in 2020 and (b) cost of 6 rect materials used in 2020 2. Calculate the ending work-in-process inventory on December 31,2020 . Requirement 1. Use infomsation in the first two bulet points to caloulate (a) drect manufacturing labor costs in 2020 and (b) cost of direct materiais used in 2020 . (Aboreviotion used: Manut Manufacturing) (a) Finst identify the formula to calculato the cirect manufacturing labor costs. Manutacturing oveinead allocated + Marufacturing ovenead rato = Direct manuficturing labor costs The direct manutacturng labor costs in 2020 is More info - Total manufacturing costs, $8,200,000 - Manufacturing owerhead ascocted, 53,650,000 (alocated at a rate of 250% of dinect manulacturing labor costs) - Work-in-process inventory on January 1, 2020,5340,000 - Cost of finishod goods manutactured, 58,020,000