Green Space, Inc. manulaclures 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 Space's transactions and accounts included the following: Raw materials acquired $88.000 : Manufacturing overhead allocated $36.000 : Direct materials transferred to production $89,400: Cost of goods manufactured $370,000 How much is the amount of direct labor costs for October (DON'T USE THE DOLLAR SIGN OR COMMAS) Answer: The correct answer is: 243400