Majority Manufacturing uses normal costing for its job-costing system, which has two dire categories (direct materials and direct manufacturing labour) and one indirect-cost ca (manufacturing overhead). The following information is obtained for 2017: Total manufacturing costs, R8 000 000 Manufacturing overhead allocated, R3 600 000 (allocated at a rate of 200% of manufacturing labour costs) Work-in-Process inventory on 1 January, R320 000 Cost of Finished Goods manufactured, R7 920 000 Required: 1.1 a. Use the information in the first two bullet points to calculate: Direct manufacturing labour costs in 2017. b. Cost of direct materials used in 2017. 1.2 Calculate the ending Work-in-Process Inventory on 31 December 2017