Green Space, Inc. manufactures solar coffee makers. Beginning raw materials totaled $6,800 and beginning work in process totaled $11,200. Ending work in process totaled $10,000. During October, Green Spaces transactions and accounts included the following: Raw materials acquired $88,000 ; Manufacturing overhead allocated $27,000 ; Direct materials transferred to production $89,400; Cost of goods manufactured $370,000

How much is the amount of direct labor costs for October?