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Mulberry Company's first quarter budget reflects that direct materials are budgeted at $180,000, direct labor is budgeted at $360,000, and overhead is budgeted at $420,000.

Mulberry Company's first quarter budget reflects that direct materials are budgeted at $180,000, direct labor is budgeted at $360,000, and overhead is budgeted at $420,000. At the end of the first quarter, the total unfavorable difference between budgeted costs and actual costs is $3,400. If actual direct materials costs were $181,000 and actual overhead was $418,600, what the amount of actual direct labor costs during the first quarter?

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