The following balances are from the accounts of Tappan Parts. January 1 (Beginning) December 31 (Ending) Work In Process inventory Direct materials used for the year - $1,300,000 Direct labor incurred for the year - Manufacturing Overhead for the year $1,430,000 $ 430,000 $ 496,000 $ 380,000 Determine the conversion costs added to Work in Process during the year. The following balances are from the accounts of Tappan Parts. December January 1 (Beginning) $ 310,000 $ 338,000 31 (Ending) Finished goods inventory Sales Revenue for the year Cost of goods manufactured for the year Determine the Gross Margin for the year. $1,880,000 $1,200,000