Aspen Corporation had a total manufacturing cost of $$1,600,000$ last year. The company uses a predetermined rate of $200$ percent of direct labor cost to apply overhead to work$-$in$-$process. If the direct material cost for the year was $$700,000,$ what was the direct labor cost incurred for the period?

Multiple Choice

$$200,000$

$$300,000$

$$400,000$

$$500,000$