Payne company developed the following data for the current year
Beginning work in process inventory 34,000
Direct materials used 52,000
Actual overhead 44,000
Overhead applied 46,000
Cost of goods manufactured 225,000
Total manufacturing costs 214,000

How much is Payne Company's direct labor cost for the current year?

Payne company developed the following data for the current year
Beginning work in process inventory 34,000
Direct materials used 52,000
Actual overhead 44,000
Overhead applied 46,000
Cost of goods manufactured 225,000
Total manufacturing costs 214,000

How much is Payne Company's direct labor cost for the current year?[/QUOTE]