(i) (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. (a) First identify the formula to calculate the direct manufacturing labor costs. - Total manufacturing costs, $8,000,000 - Manufacturing overhead allocated, $3,750,000 (allocated at a rate of 250% of direct manufacturing labor costs) - Work-in-process inventory on January 1, 2017, $390,000 - Cost of finished goods manufactured, $7,920,000