West Shoe Company makes loafers. During the most recent year, WestWest Shoe Company incurred total manufacturing costs of $ 26 comma 700 comma 000$26,700,000. Of this amount, $ 3 comma 100 comma 000$3,100,000 was direct materials used and $ 18 comma 800 comma 000$18,800,000 was direct labor. Beginning balances for the year were Direct Materials, $ 900 comma 000$900,000; Work-in-Process Inventory, $ 1 comma 000 comma 000$1,000,000; and Finished Goods Inventory, $ 1 comma 200 comma 000$1,200,000. At the end of the year, balances were Direct Materials, $ 700 comma 000$700,000; Work-in-Process Inventory, $ 1 comma 500 comma 000$1,500,000; and Finished Goods Inventory, $ 1 comma 010 comma 000$1,010,000.\