Brunswick Home Remodelers $($BHM$)$ uses a job order cost system. The following debits $($credits$)$ appeared in Work$-$in$-$Process Inventory for April:

Description Amount

April $1$ Balance $ $23,500$

For the month Direct materials $147,000$

For the month Direct labor $96,000$

For the month Factory overhead $95,550$

For the month To finished goods $(290,000)$

BHM applies overhead to production at a predetermined rate of $65$ percent based on direct materials cost. Job BH$-7,$ which was started during April and is the only job still in process at the end of April, has been charged direct materials of $$19,880.$

Required:

How much direct labor cost was charged to Job BH$-7$ in April?