McAllister, Inc., employs a normal costing system. The following information pertains to the year just ended. • Total manufacturing costs were $1,400,000. • Cost of goods manufactured was $1,370,000 • Applied manufacturing overhead was 20 percent of total manufacturing costs. • Manufacturing overhead was applied to production at a rate of 80 percent of direct-labor cost. • Work-in-process inventory on January 1 was 75 percent of work-in-process inventory on December 31 Required: Compute the following to support the preparation of financial statements. 1. Compute the total direct-labor cost for the year and Calculate the total cost of direct material used during the year.