Gulick Company developed the following data for the current year: beginning work in process inventory $120,000 direct materials used 72,000 actual overhead 144,000 overhead applied 108,000 cost of goods manufactured 132,000 total manufacturing costs 360,000 Gulick Company's direct labor cost for the year is a. $36,000. b. $180,000. c. $108,000. d. $144,000