On December 31, 2019, Cali Company's work in process inventory account had an ending balance of $30,000. Estimated factory overhead cost in 2019 was 100% of (the same as) the direct labor cost. Cost of goods manufactured was $250,000 in 2019, and the cost of direct materials used in 2019 was $130,000. The beginning balance in Cali's work in process inventory account on January 1, 2019, was $15,000. Calculate Cali's direct labor cost for 2019.