McAllister, Inc. employs a normal costing system. The following information pertains to the year just ended. Total manufacturing costs were $1,420,000. Cost of goods manufactured was $1,391,000. Applied manufacturing overhead was 20 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. Required: 1. Compute the total direct-labor cost for the year. Direct-labor cost 2. Calculate the total cost of direct material used during the year. Direct-material cost 3. Compute the value of the company's work-in-process inventory on December 31. Work-in-process inventory on December 31