1. Tom and Jerry have had a hiring freeze for the past few years. Now management has the ability to add new employees to the corporation. The cost report in the month of January reports: $95,000 $21,500 $6,500 $3,250 Cost of Goods Manufactured Manufactured Overhead Finished Goods Inventory, January 1 Finished Goods Inventory, January 31 Work-in-Process Inventory, January 1 Work-in-Process Inventory, January 31 Direct Materials Used $12,880 $1,500 $27,700 What is the amount of direct labor incurred by Tom and Jerry in January