Helmer Sporting Goods Company reported the following costs for 2020:

Salaries of manufacturing managers........................................... $352,000

Lubricants for factory equipment.................................................... 22,400

Indirect manufacturing labor......................................................... 275,200

Direct manufacturing labor........................................................ 2,176,000

Rental costs manufacturing plant............................................... 384,000

Depreciation manufacturing equipment..................................... 224,000

Salespersons commissions........................................................... 640,000

Advertising costs........................................................................... 480,000

Insurance on manufacturing equipment.......................................... 48,000

Direct material purchases........................................................... 3,136,000

Miscellaneous finished goods warehouse related costs................ 576,000

Administrative costs...................................................................... 800,000

Also, Helmer had the following inventory balances for 2020

Direct material inventory, January 1........................................... $384,000

Direct material inventory, December 31....................................... 275,200

Work-in-process inventory, January 1............................................ 96,000

Work-in-process inventory, December 31...................................... 64,000

Finished goods inventory, January 1............................................. 672,000

Finished goods inventory, December 31.................................... 1,280,000

Helmer adds actual manufacturing overhead to work-in-process inventory and does not allocate manufacturing overhead. Helmers sales revenue for 2020 was $12,800,000.

a. Determine the amount of direct materials used in production for 2020.

b. Determine the total manufacturing overhead costs for 2020.