Cherry Hill Glass Company employs a normal costing system. The following information pertains to the year just ended.
• Total manufacturing costs were $1,420,000.
• Cost of goods manufactured was $1,391,000.
• 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.
a) Calculate the total cost of direct-material used during the year.
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