How do I find Direct Labor?

Balance, May 1 0 90,000 Transfer out to Direct Materials 51,000 Direct Labor 8,000 Manufacturing Overhead 39,000 Balance, May 31 8,000 Work-in-Process Inventory-Finishing Balance, May 1 140,000 Transfer out to 18,000 90,000 Transfer in from WIP-Cutting Direct Materials 27,000 Direct Labor 18,000 Manufacturing Overhead 23,000 Balance, May 31