Assume the following from a schedule of cost 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 Manufacturing overhead applied to production $38,000 $ 7,000 $10,000 $14,000 $80,000 $32,000 What is the direct labor cost? O $21,000 O $24,000 O $26,000 O $7,000