Requirement 1. Use information in the first two bullet points to calculate (a) direct manufacturing labor costs in 2020 and (b) cost of direct materials used in 2020 . (Abbreviation used: Manuf. = Manufacturing.) a) First identify the formula to calculate the direct manufacturing labor costs. Manufacturing overhead allocated Manufacturing overhead rate = Direct manufacturing labor costs The direct manufacturing labor costs in 2020 is More info - Total manufacturing costs, $8,300,000 - Manufacturing overhead allocated, $4,100,000 (allocated at a rate of 250% of direct manufacturing labor costs) - Work-in-process inventory on January 1,2020, \$420,000 - Cost of finished goods manufactured, $8,100,000