I have looked over my chapter several times to find the direct labor cost and I feel like I'm missing something.

Here is the question:

O'Hara Manufacturing Inc.'s cost of goods sold for the month ended July 31 was $345,000. The ending work in progress inventory was 90% of the beginning work in progress inventory. Factory overhead was 50% of the direct labor cost. Other information pertaining to O'Hara's inventories and production for the month of July is as follows:

Beginning inventories, July1:
Direct materials... $20,000
Work in progress... 40,000
Finished Goods... 102,000
Purchases of direct materials during July... 110,000
Ending inventories, July 31
Direct materials... 26,000
Work in progress..
Finished goods... 105,000

Required:

1. Prepare a statement of cost of goods manufactured for the month of July.