A firm uses direct labour-hours to apply overhead to products. Overhead was over-applied for the year by $37670. The actual manufacturing overhead for the year was $113550. The budgeted manufacturing overhead was $143769 and budgeted labour-hours were 7393. Direct labour is paid at the rate of $25 per hour. What was the total direct labour cost for the year?

Select one:

a. $97549

b. $145976

c. $ 0

d. $194404