Gulick Company developed the following data for the current year:

Beginning work in process inventory $240,000

Direct materials used 144,000

Actual overhead 288,000

Overhead applied 216,000

Cost of goods manufactured 264,000

Total manufacturing costs 720,000

Gulick Company's direct labor cost for the year is

a. $72,000.

b. $360,000.

c. $216,000.

d. $288,000.