A firm uses direct labour-hours to apply overhead to products. Overhead was under-applied for the year by $37490. The actual manufacturing overhead for the year was $114594. The budgeted manufacturing overhead was $143171 and budgeted labour-hours were 7181. Direct labour is paid at the rate of $25 per hour. What was the total direct labour cost for the year?

Select one:

a. $96682

b. $143692

c. $190701

d. $179525