During last period, a company's direct labor cost was double the cost of its direct material used. In addition, factory overhead was $5,000 underapplied. Use the following incomplete accounts to determine the cost of direct labor.

a) $15,000 b) $88,000 c) $45,000 d) $70,000 e. $30,000

(Please provide very detailed instructions. I appreaciate the help!)

Goods in Process Inventory Beg. Bal. 60,000 D.M. Finished Goods Inventor Beg. Bal. 76.000 93,000 D.L O.H F. G End. Bal. 87,000 End. Bal. 71,000 Factory Overhead 75,000