Requirement $1.$ Use information in the first two bullet points to calculate $($a$)$ direct manufacturing labour costs in $2021$ and $($b$)$ cost of direct materials used in $2021.$

$($a$)$ First calculate the direct manufacturing labour costs in $2021.$

The direct manufacturing labour costs in $2021$ is $

$($b$)$ Now calculate the cost of direct materials used in $2021.$

The cost of direct materials used in $2021$ is $

Requirement $2.$ Calculate the ending work$-$in$-$process inventory on December $31,2021.$

The ending work$-$in$-$process inventory on December $31,2021$ is $

Information for $2021$

Total manufacturing costs, $$8,150,000$

Manufacturing overhead allocated, $$3,650,000($allocated at a rate of $200\%$ of direct

manufacturing labour costs$)$

Work$-$in$-$process inventory on January $1,2021,$$$410,000$

Cost of finished goods manufactured, $$8,000,000$