Majority Manufacturing uses normal costing for its job-costing system, which has two direct-cost categories (direct materials and direct manufacturing labour) and one indirect-cost category (manufacturing overhead). The following information is obtained for 2017:

• Total manufacturing costs, R8 000 000
• Manufacturing overhead allocated, R3 600 000 (allocated at a rate of 200% of direct manufacturing labour costs)
• Work-in-Process inventory on 1 January, R320 000
• Cost of Finished Goods manufactured, R7 920 000

Required:

1.1       Use the information in the first two bullet points to calculate:

            a.         Direct manufacturing labour costs in 2017.

            b.         Cost of direct materials used in 2017.

1.2       Calculate the ending Work-in-Process Inventory on 31 December 2017.