A company developed the following data for the current year: Beginning work in process inventory $123,000 Direct materials used 121,000 Actual overhead 120,000 Overhead applied 135,000 Cost of goods manufactured 675,000 Total manufacturing costs 525,000 How much is Harlee Company's direct labor cost for the year?

A 269,000

B 278,000

C 282,000

D 293,000