8) Gulick Company developed the following data for the current year: Beginning work in process inventory $240,000 Direct materials used 144,000 Actual overhead 288,000 Overhead applied 216,000 Cost of goods manufactured 264,000 Total manufacturing costs 720,000 Gulick Company's direct labor cost for the year is a. $72,000. b. $360,000 c. $216,000. d. $288,000