principles of cost and managerial accounting

Nalco 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: Total manufacturing costs, $8,300,000 Manufacturing overhead allocated, $4,100,000 (allocated at a rate of 250% of direct manufacturing labor costs) Work-in-process inventory on January 1, 2017, S420,000 Cost of finished goods manufactured, $8,100,000 Required: (1.5 marks) 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 2017