Inventories

Beginning Ending

Raw material $ $61,000$ $ $81,000$

Work in process $80,00030,000$

Finished goods $90,000100,000$

Other data:

Direct material used $ $334,000$

Total manufacturing costs charged to production

during the year $($includes direct material,

direct labor, and manufacturing overhead

applied at a rate of $60\%$ of direct$-$labor cost$)686,000$

Cost of goods available for sale $826,000$

Selling and administrative expenses $30,500$

$2.$ What was the direct$-$labor cost charged to production during the year?