The libunao furniture corporation manufactures furniture sets for export. For the year ended December 31,2009, you obtained from the company's books the following information:
• Work in process january 1 2009 was 20% less than the work in process on december 31,2009
• Total manufacturing costs added during 2009 was 3,600,000 based on actual direct materials and direct labor
• Manufacturing overhead cost of the work in process was 72% of direct labor costs. Manufacturing overhead for the year was 25% of total manufacturing costs
• Cost of goods manufactured was 3,400,000
1. Determine the cost of work in process on december 31,2009
2. Determine the total cost of goods put into process
3. Determine the total cost of direct materials used