Shoe Company makes loafers. During the most recentyear, Best incurred total manufacturing costs of $25,200,000. Of thisamount, $2,300,000 was direct materials used and $18,800,000 was direct labor. Beginning balances for the year were DirectMaterials, $600,000; Work-in-Process Inventory, $900,000; and Finished GoodsInventory, $1,000,000. At the end of theyear, balances were DirectMaterials, $900,000; Work-in-Process Inventory, $1,800,000; and Finished GoodsInventory, $600,000.