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 $1,300,000. Cost of goods manufactured was $1,265,000. 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. 2. Calculate the total cost of direct material used during the year. Answer is complete but not entirely correct. Direct-material cost $ 396,250