Piedmont Inc. has the following inventory balances and manufacturing costs data for the month of January: Inventories: January 1 $30,000 $15,000 $65,000 Direct materials Work in process Finished goods Month of January Cost of goods manufactured Manufacturing overhead applied Direct materials used Actual manufacturing overhead $515,000 $150,000 $190,000 $144,000 January 31 $40,000 $20,000 $50,000 The company closes all over or underapplied overhead to the Cost of Goods Sold account at the end of the calendar year (i.e., December 31). How much direct labor cost was incurred during January?

How much divect labor cost was incurred during January