Red company uses normal costing.

Red Company uses normal costing. During the year ended December 31, 2019, the following information were made available: - Total manufacturing costs incurred during the year, ?2,200,000; - Cost of goods manufactured amounted to ?1,940,000; Factory Overhead is applied to production at 80% of direct labor cost; - Applied Factory Overhead during the year amounted to 30% of total manufacturing cost; - Beginning work-in-process inventory was 75% of the work-in-process at the end. Comgute for the cost of direct materials used for the year ended December 31l 2019