McAllister, Inc. employs a normal costing system. The following information pertains to the year just ended
• Total manufacturing costs were $2,500,000
• Cost of goods manufactured was $2,420,000.
• 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.
Compute the total direct-labor cost for the year
Calculate the total cost of direct material used during the year.
Compute the value of the company’s work-in-process inventory on December 31

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Im not sure how to get the direct labor, usually I am given problems that have direct labor hours