Assume the following information from a schedule of cost of goods manufactured:

Beginning work in process inventory	$ 30,000
Direct materials used in production	$ 50,000
Manufacturing overhead applied to work in process	$ 90,000
Total manufacturing costs to account for	$ 217,000
Ending work in process inventory	$ 72,000

What is the direct labor cost?

Multiple Choice

• $119,000
• $47,000
• $73,000
• $67,000