Cherry Hill Glass Company employs a normal costing system.

Cherry Hill Glass Company employs a normal costing system. The following information pertains to the year just ended.• Total manufacturing costs were $1,310,000.• Cost of goods manufactured was $1,275,500.• Applied manufacturing overhead was 30 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 31.1. Compute Cherry Hill’s total direct-labor cost for the year.2. Calculate the total cost of direct-material used during the year.3. Compute the value of the company’s work-in-process inventory on December 31.