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in september direct labor was 40% of conversion cost, if manufacturing overhead for the month was 66, 000 and the direect materials was 20,000 what

in september direct labor was 40% of conversion cost, if manufacturing overhead for the month was 66, 000 and the direect materials was 20,000 what is the direct labor cost. Direct materials 38,000, Direct Labor 29,000 , Manuf. Overhead 21,000, Selling Exp. 17,000, and Admin Exp. 32,000 Can you please explain in easy terms how to get the answer thank you

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