In December, Sara's Sodas produced 41 million liters of the beverage, Manufacturing overhead was $1440,000 and the cost per liter was $0.48. Labor costs were 25 percent of materials cost. Required: B. Calculate the materials cost for December. (Enter your answer in dollars not in millions.) b. Calculate the labor cost for December. (Enter your answer in dollars not in millions.) Materials cost in December b. Labor cost in December Graham Petroleum produces oil. On May 1, it had no work-in-process inventory. It started production of 190 million barrels of oil in May and shipped 175 million barrels in the pipeline. The costs of the resources used by Graham in May consist of the following: Materials $3,235 million Conversion costs (labor and overhead) $3,310 million Required: The production supervisor estimates that the ending work in process is 80 percent complete on May 31. Compute the cost of oil shipped in the pipeline and the amount in work-in-process ending inventory as of May 31 (Do not round intermediate calculations. Enter your answers in millions. For example, enter "1" instead of "1,000,000") Cost of oil shipped in the pipeline Work-in-process ending inventory million million