During the month of November, Zenith Inc. purchased $100,000 of raw materials, allocated $130,000 of manufacturing overhead to work in process, and recognized cost of goods sold of $280,000. Beginning and ending inventory balances are as follows: Raw materials (all direct materials) Work in process Finished goods November 1 $14,000 $19,000 $18,000 November 30 $18,000 $17,000 $16,000 What were Zenith's direct labor costs for the month of November? $54,000 $50,000 O $46,000 $42,000