Gulick Company developed the following data for the current year: $240,000 Beginning work in process inventory Direct materials used Actual overhead Overhead applied Cost of goods manufactured Total manufacturing costs 144,000 288,000 216,000 264,000 720,000 Gulick Company's direct labor cost for the year is $288,000. $72,000. $360,000. $216,000. If 180100 units are transferred out of a department, there was no beginning work in process, and there are 29400 units still in process at the end of a period, the number of units that were started into production during the period is 209500. 150700 180100. 29400 If 181100 units are transferred out of a department, there was no beginning work in process, and there are 29300 units still in process at the end of a period, the number of units that were started into production during the period is 151800 181100. 29300. 210400