6 XYZ Company recorded the following information related to their inventory accounts for 2024: Direct materials inventory Work in process inventory January 1 December 31 $74,000 $37,000 $48,000 $83,000 $51,000 $26,000 Finished goods inventory XYZ Company's accounting records for 2024 provided the following information: Direct materials purchased... Depreciation, factory equipment Utilities (see note below) Sales commissions $ 56,000 $ 63,000 $ 40,000 $ 81,000 7 pts XYZ Company's accounting records for 2024 provided the following information: Direct materials purchased $ 56,000 Depreciation, factory equipment $ 63,000 $ 40,000 Utilities (see note below) Sales commissions Indirect materials .. Prime costs... Depreciation, office equipment Rent, factory building Advertising ...... Production supervisor's salary..... $ 81,000 $ 33,000 $202,000 $ 37,000 $ 70,000 $ 89,000 $ 57,000 Note: 75% of the utilities relate to the general office building while 25% of the utilities relate to the factory. Calculate XYZ Company's direct labor cost for 2024