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 $1,450,000. - Cost of goods manufactured was $1,422,500. - Applied manufacturing overhead was 20 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