Required information Exercise 3-28 Cost Relationships; Normal Costing System (LO 3-2, 3-4, 3-6) [The following information applies to the questions displayed below] McAIlister, |nc., employs a normal costing system. The following information pertains to the yearjust ended. . Total manufacturing costs were $1,410,000. . Cost of goods manufactured was $1,380,500. . Applied manufacturing overhead was 20 percent of total manufacturing costs. . Manufacturing overhead was applied to production at a rate of 80 percent of directlabor cost. . Workinprocess inventory on January 1 was 75 percent of workinprocess inventory on December 31. Exercise 3-28 Part 2 2. Calculate the total cost of direct material used during the year. Direct-material cost