Information for fiscal year 2016

Sales $100,000

Cost of Goods Manufactured $75,000

Direct Material Purchased $40,000

Factory Overhead $10,000

Work in Process- January 1 $30000

Direct Material- December 31 $10,000

Finished Goods Inventory- December 31 $60,000

Net income $15000

Direct Materials used $30,000

Cost of Goods Sold $55,000

Determine the dollar amount of Direct Labor Cost for the fiscal year