! Required information [The following information applies to the questions displayed below.] McAllister, Inc., employs a normal costing system. The following information pertains to the year just ended. Total manufacturing costs were $1,290,000. Cost of goods manufactured was $1,254,500. Applied manufacturing overhead was 30 percent of total manufacturing costs. Manufacturing overhead was applied to production at a rate of 80 percent of direct-labor cost. Work-in-process inventory on January 1 was 75 percent of work-in-process inventory on December 31. Required: Compute the following to support the preparation of financial statements. 1. Compute the total direct-labor cost for the year. Direct-labor cost