For the period, Manning's opening and closing work in process balances were $20,000 and $20,000 respectively. Direct materials used was $200,000 and overhead applied was $130,000. Cost of goods manufactured was $490,000. What was the amount of direct labour cost incurred for the period? 0 $154,000. 0 $148,000. 0 $160,000. 0 $504,000