Acme Industries manufactures boat trailers. Here are data for the current year: Cost of goods manufactured Work in process inventory, beginning Work in process inventory, ending Direct materials used $370,000 $122,000 $82,000 $92,000 Manufacturing overhead is allocated at a rate of 40% of direct labor costs, what are Acme's direct labor costs $238,000 $198,571 $170,000 $227,143 ONone of the above