Manufacturing Income Statement, Statement of Cost of Goods Manufactured

Several items are omitted from the income statement and cost of goods manufactured statement data for two different companies for the month of December 2014:

	Grant Company		McClellan Company
Materials inventory, December 1	$85,280		$108,310
Materials inventory, December 31	(a)		122,390
Materials purchased	216,610		243,700
Cost of direct materials used in production	228,550		(a)
Direct labor	321,510		(b)
Factory overhead	99,780		121,310
Total manufacturing costs incurred during December	(b)		700,770
Total manufacturing costs	813,570		961,800
Work in process inventory, December 1	163,740		261,030
Work in process inventory, December 31	138,150		(c)
Cost of goods manufactured	(c)		694,270
Finished goods inventory, December 1	144,120		121,310
Finished goods inventory, December 31	150,950		(d)
Sales	1,257,030		1,083,100
Cost of goods sold	(d)		700,770
Gross profit	(e)		(e)
Operating expenses	163,740		(f)
Net income	(f)		240,450

Required: What is the Direct Labor Cost for McClellan and how do I calculate it?