Lake Appliance produces washers and dryers in an assembly-line process. Payroll costs incurred during a recent period were: corporate executives, $590,000; assembly-line workers, $260,000; security guards, $46,000; and plant supervisor, $200,000. The total of Lake's direct labor cost was

a) $200,000.

b) $734,000.

c) $260,000.

d) $246,000.

e) $144,000.