Multiple Choice Question 118 Concord Corporation developed the following data for the current year: Beginning work in process inventory 226000 Direct materials used 208000 Actual overhead 176000 Overhead applied 184000 Cost of goods manufactured 980000 Total manufacturing costs 936000 How much is Concord Corporation's direct labor cost for the year? $588000 $770000 $544000 $318000 Open Show Work Click if you would like to Show Work for this