Assume the following from a schedule 01 sl of goods manufactured: Purchases of raw materials Indirect materials used in production Beginning raw materials inventory Ending raw materials inventory Total manufacturing costs added to production Actual manufacturing overhead costs incurred Manufacturing overhead applied to production $38,000 $ 7,000 $10,000 $14,000 $71,500 $34,000 $32,000 What is the direct labor cost? O $10,500 O $4,167 O $15,500 $12,500