Gemma 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. ] : i More Into Direct manufacturing labor coats The direct manufacturing labor costs in 2017 is $ b) First identify the formula to calculate the cost of direct materials used in 2017. (Abbreviation used: Menul, = Manufacluring.) Direct 1- ) = materials used Total manufacturing costs, $8,500,000 Manufacturing overhead allocated, 84,050,000 allocated at a rate of 250% of direct manufacturing labor costs) Work-in-process inventory on January 1, 2017, 1360,000 Cost of finished goods manufactured, $8,000,000 The cost of direct materials used in 2017 is S Print Done Requirement 2. Calculate the ending work-in-process inventory on December 31, 2017. Begin by Identifying the correct formula to calculate the ending work-in-process Inventory on December 31, 2017. (Abbreviation used: Manut. = Manufacturing.) Work in process 12/31/2017 + The ending work-in-process inventory on December 31, 2017 is 3