Here are selected data for Whatchamacallit Company:

Cost of goods manufactured	$ 320 comma 600$320,600
Work in process inventory, beginning	$ 109 comma 400$109,400
Work in process inventory, ending	$ 104 comma 700$104,700
Direct materials used	$ 73 comma 500$73,500

Manufacturing overhead is allocated at

7070%

of direct labor cost.

What was the amount of direct labor costs? (Round your answer to the nearest cent.)