Lanar Corporation uses a job-order costing system. The following data are for last year: Work in process beginning balance Work in process ending balance Cost of goods manufactured Direct materials. Manufacturing overhead applied O $136,500 O $117,500 What is the direct labor cost for the year? (Hint: think about the work in process t-account.) O None of the others $ 12,500 $ 19,000 O $138,500 $323,000 $115,000 $ 78,000