Perfect Shoe Shoe Company makes loafers. During the most recent$$ year, Shoe Company incurred total manufacturing costs of $22,000,000.$ Of this$$ amount, $2,200,000$ was direct materials used and $15,800,000$ was direct labor. Beginning balances for the year were Direct$$ Materials, $900,000$; $$Work$-$in$-$Process Inventory, $1,400,000$; and Finished Goods$$ Inventory, $900,000.$ At the end of the$$ year, balances were Direct$$ Materials, $700,00$; $$Work$-$in$-$Process Inventory, $1,200,000$; and Finished Goods$$ Inventory, $530,000.$