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 - $1,354,000 Direct labor incurred for the year Cost of goods sold for the year $1,430,000 $ 510,000 $ 496,000 year. $1,378,000 Determine the amount of prime costs added to Work in Process during the The following balances are from the accounts of Tappan Parts. January 1 (Beginning) December 31 (Ending) Work In Process inventory Finished goods inventory Direct labor incurred for the year - Direct materials used for the year Cost of goods manufactured $1,300,000 $ 312,000 for the year $ $1,100,000 364,000 $ 430,000 $ 466,000 $1,430,000 Determine the amount of manufacturing overhead costs added to Work in Process during the year