If company ABC has selected cost data for 20x5
Cost of goods manufactured is $145,000
Work in process, Jan. 1 is $518,500
Work in process, Dec. 31 $522,500
Direct materials used $15,800

Assuming direct labor is 60% of manufacturing overhead, what is the amount of direct labor incurred by ABC in 20x5?

I have tried this several different ways and can't figure out how they can up with $50,025 as the answer. What formula do I use?