Cost Flow Relationships

The following information is available for the first month of operations of Zahorik Company, a manufacturer of mechanical pencils:

Sales	$449,270
Gross profit	261,920
Cost of goods manufactured	224,640
Indirect labor	97,490
Factory depreciation	14,830
Materials purchased	138,380
Total manufacturing costs for the period	258,330
Materials inventory, ending	18,420

Using the above information, determine the following missing amounts:

Using the above information, determine the following missing amounts:

a. Cost of goods sold	$
b. Finished goods inventory at the end of the month	$
c. Direct materials cost	$
d. Direct labor cost	$
e. Work in process inventory at the end of the month	$

I'm having a hard time on d.direct labor costs

I have the answers for:

a.$187350

b.$37290

c.$119960

e.$33690

Thank you