I wanted to find out how to solve for unkown direct labor cost.

cost of goods sold july 31 345,000 dollars
ending work in process inventory was 90% of the bwgining work in process inventory. Factory overhead was 50% of the direct labor.

Beg. inventory July1

direct materials 20,000
Work in process 40,000
finished goods 102,000
Purchases of direct materials during July 110,000

Ending inventories July 31
Direct materials 26,000
Work in process ?
Finished goods 105,000



In this problem I have to solve for the cost of goods manufactured
prime cost
conversion cost charge to work in process during july


I already got the answer for the cost of goods manufactured

BUt I am having hard time to figure out how to get the direct labor cost.

Can somebody help me and explain it, thank you very much.