Claires Candies, Inc. uses a job-order costing system and has the following costs recorded for June:

		June 1		June 30
Direct Materials Inventory		$83,000		$52,000
Work in Process Inventory		62,000		35,000
Finished Goods Inventory		55,000		43,000

Cost of Goods Manufactured in June	$300,000
Direct Materials Used	140,000
Manufacturing Overhead Applied	112,000

What was the total direct labor cost incurred in June?

$48,000

$147,000

$28,000

$21,000