LaToya Creations employs a normal costing system. The following information pertains to the year just ended.

Total manufacturing costs were $$1,340,000.$

Cost of goods manufactured was $$1,307,000.$

Applied manufacturing overhead was $30$ percent of total manufacturing costs.

Manufacturing overhead was applied to production at a rate of $80$ percent of direct$-$labor cost.

Work$-$in$-$process inventory on January $1$ was $75$ percent of work$-$in$-$process inventory on December $31.$

$1.$ Compute the total direct$-$labor cost for the year.

$2.$ Calculate the total cost of direct material used during the year.

$3.$ Compute the value of the companys work$-$in$-$process inventory on December $31.$