Michael is evaluating some of last year's manufacturing costs for his business, Work It Out, which creates custom-fit exercise equipment for high-end clients. He is trying to strengthen his own analytical skills by looking at some of the total cost amounts and working backward to make sure he can find the detailed amounts that comprised these totals. Last year's manufacturing costs are as follows. (a) How much direct labor cost was incurred last year? Direct labor cost $ eTextbook and Media Attempts: 1 of 3 used (b) What was the cost of direct materials used? Cost of direct materials used $ Your answer is correct. What was the ending balance in WIP Inventory last year? Ending balance in WIP Inventory $ eTextbook and Media Attempts: 1 of 3 used (d) If FG Inventory had no ending balance but Cost of Goods Sold was $681,000, what was the beginning balance in FG Inventory last year? Beginning balance in FG Inventory $