Johnson Company developed the following data for the current year:

Beginning work in process inventory $240,000

Direct materials used $144,000

Actual overhead $288,000

Overhead applied $216,000

Cost of goods manufactured $264,000

Total manufacturing costs $720,000

Johnson Company's direct labor cost for the year is:

A. $288,000

B. $360,000

C. $72,000

D. $216,000