Bobco, Inc. reported a beginning work in process balance of $125,000 on June 1. On June 30, the work in process balance was $108,500. For the month of June, cost of goods manufactured was $396,000. If prime costs were 60% of conversion costs and total manufacturing overhead for the month of June was $160,500, what was the amount of direct labor incurred for June? (Round to the nearest dollar)