How do I calculate the Direct labor in this exercise

NOLAND MANUFACTURING COMPANY

Cost of Goods Manufactured Schedule

For the Year Ended December 31, 2013

Work in process (1/1) $320,000

Direct materials

Raw materials inventory (1/1) $ 26,000 ?

Raw materials purchase 246,000.

Raw materials available for use 272,000 ?

Raw materials inventory (12/31) 37,000

Direct materials used $255,000

Direct labor ?

Manufacturing overhead

Indirect labor 19,000

Factory depreciation 38,000

Factory utilities 39,000

Total overhead ?

Total manufacturing costs ?

Total cost of work in process ?

Less: Work in process (12/31) 322,000

Cost of goods manufactured $440,000