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Hirams Lakeside is a restaurant that uses the job order costing system and applies overhead based on Direct Materials. The companys manufacturing costs for the

Hirams Lakeside is a restaurant that uses the job order costing system and applies overhead based on Direct Materials. The companys manufacturing costs for the year were DM $5,895,000. Direct Labor $3, 455, 000 and factory overhead $890,000. At the close of manufacturing, the total cost of WIP was $1,565,000, which consists of $950,000 direct materials. What amount of direct labor is included in the ending WIP.

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