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Nightynight Corp. is a company which produces pillows. It applies overhead cost to jobs on the basis of 80% of direct labor cost. In other words, its cost driver is direct labor cost and its cost driver rate is 80%. Job Basic Pillow shows $55,000 of manufacturing overhead applied, and Job Advanced Pillow shows $82,000 of manufacturing overhead applied. The direct labor cost on the Job Advanced Pillow was: \begin{tabular}{|} \hline$171,250 \\ \hline$102,500 \\ \hline$44,000 \\ \hline$109,600 \\ \hline$65,600 \\ \hline$68,750 \\ \hline \end{tabular}