Greer Company developed the following data for the current year: Beginning work in process inventory Direct materials used Actual overhead Overhead applied Cost of goods manufactured Total manufacturing costs $ 136,000 208,000 176,000 184,000 900,000 856,000 How much is Greer Company's direct labor cost for the year? A. $328,000 B. $464,000 C. $600,000 D. $508,000