Gemma Manufacturing unes normal conting for is job.conting system, which has two direct cost categories (direct materials and direct manufacturing labor) and one indirect cont category (manufacturing overhead). The following information is obtained for 2020: Click the icon to view the dota.) Requirements Une 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 1. Requirement 1 Use information in the first two bullet points to calculate (n) direct manufacturing labor conts in 2020 and (b) cont of direct materials used in 2020. (Abbreviation used: (a) Firnt identify the formula to calculate the direct manufacturing labor conta, Direct manufacturing labor costs The direct manufacturing labor costs in 2020 is (b) First identify the formula to calculate the cost of direct materials used in 2020. (Abbreviation used: Manut. Manufacturing) Direct ) materials used The cost of direct materials used in 2020 is Requirement 2. Calculate the ending work-in-process inventory on December 31, 2020 Begin by identifying the correct formula to calculate the ending work-in-process inventory on December 31, 2020. (Abbreviation used: Manut. Manufacturing) Work-in-process, 12/31/2020 The ending work in process inventory on December 31, 2020 Submit . More Info . Total manufacturing costs, $8,350,000 Manufacturing overhead allocated, $3,600,000 (allocated at a rate of 200% of direct manufacturing labor costs) Work-in-process inventory on January 1, 2020, $330,000 Cost of finished goods manufactured, $8,000,000 . . Print Done