Part 1 of 6 HW Score: 11.36%, 0.23 of 2 points Points: 0 of 1 Gardas Manufacturing uses normal costing for its job-costing system, which has two direct-cost categories (direct materials and direct manufacturing labor) and one indirect-cost category (manufacturing overhead). The following information is obtained for 2020: (Click the icon to view the data.) Requirements 1. Use information in the first two bullet points to calculate (a) direct manufacturing labor costs in 2020 and (b) cost of direct materials used in 2020. Calculate the ending work-in-process inventory on December 31, 2020. 2. Requirement 1. Use information in the first two bullet points to calculate (a) direct manufacturing labor costs in 2020 and (b) cost of direct materials used in 2020. (Abbreviation used: Manuf Manufacturing.) (a) First identify the formula to calculate the direct manufacturing labor costs. Direct manufacturing labor costs ufacturing labor costs in 2020 and (b) cost of direct materials u alculate the ending work-in-process inventory on December 31, 2020. ement 1. Us cturing.) More info identify the Total manufacturing costs, $8,350,000 Manufacturing overhead allocated, $3,650,000 (allocated at a rate of 200% of direct manufacturing labor costs) Work-in-process inventory on January 1, 2020, $380,000 Cost of finished goods manufactured, $8,100,000 Print Done - X direct