#37.) Greer Company developed the following data for the current year:

Beginning work in process inventory	$ 102,000
Direct materials used	156,000
Actual overhead	132,000
Overhead applied	138,000
Cost of goods manufactured	675,000
Total manufacturing costs	642,000

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

Select one:

a. $381,000

b. $450,000

c. $348,000

d. $246,000