A firm uses direct labour-hours to apply overhead to products. Overhead was under-applied for the year by $36485. The actual manufacturing overhead for the year was $110398. The budgeted manufacturing overhead was $143873 and budgeted labour-hours were 7256. Direct labour is paid at the rate of $27 per hour. What was the total direct labour cost for the year? Select one: a. $150329 O b. $100647 Oc. $195912 O d. $200011