The company Sun, Inc. provided the following information for December $2023.$

Work in process inventory $12/31$ $ $89,000$

Finished goods inventory $1/1558,963$

Direct labor cost incurred $1,231,331$

Manufacturing overhead costs $2,445,335$

Direct materials inventory, $1/1256,788$

Prime cost $1,256,858$

Finished goods inventory, $12/31428,000$

Direct materials purchased $1,701,200$

Work in process inventory $1/1102,000$

Direct materials inventory, $12/31159,311$

$($a$)$ Compute the total manufacturing costs incurred during the year.

$($b$)$ Compute the total work$-$in$-$process during the year.

$*$Note: You must write your answer with all the steps of the formula