Bravo Company manufactures quality gentlemen's clothing.The following selected financial information for the fiscal year 2016 is provided:

Item

Amount

Sales

$100,000

Cost of Goods Manufactured

75,000

Direct Material Purchased

40,000

Factory Overhead

10,000

Work in Process - January 1

30,000

Work in Process - December 31

15,000

Direct Material - December 31

10,000

Finished Goods Inventory - December 31

60,000

Net Income

15,000

Direct Materials used

30,000

Cost of Goods Sold

55,000

Use this information to determine the dollar amount of Bravo's Direct Labor Costs for the fiscal year 2016. (Round dollar values & enter as whole dollars only.)