Gaston Ltd. uses a normal job- costing system with two direct cost categories-direct materials and direct manufacturing labour-and one indirect cost category-manufacturing overhead. At the beginning of 2016, Gaston had $236,000 in work-in- process inventory. The company allocates manufacturing overhead at the rate of 180% of direct manufacturing labour costs. Total allocated manufacturing overhead for the year was $5,175,000. Manufacturing costs incurred for the year were $9,732,500 and the cost of goods manufactured for the year totalled $9,612,200.

Required

1. What was the total direct labour cost in 2016?

2. What was the total cost of direct materials used in 2016?

3. What was the dollar amount of work-in-process inventory on December 31, 2016?