Assume the following from a schedule of cost of goods manufactured: Purchases of raw materials $ 38,060 Indirect materials used in production $ 7,000 Beginning raw materials inventory $ 10,060 Ending raw materials inventory $ 14,060 Total manufacturing costs added to production $ 70, 100 Actual manufacturing overhead costs incurred $ 34, 000 Manufacturing overhead applied to production $ 32,000 What is the direct labor cost? Multiple Choice O $11,100 O $14,100 O $9,100 O $3,700