Payne Company developed the following data for the current year:

Beginning work in process inventory	$ 68,000
Direct materials used	104,000
Actual overhead	88,000
Overhead applied	92,000
Cost of goods manufactured	450,000
Total manufacturing costs	428,000

How much is Payne Company's direct labour cost for the year?

$254,000

$300,000

$232,000

$164,000