Question 12 of 23 View Policies Current Attempt in Progress Sheffield Corp. developed the following data for the current year: Beginning work in process inventory $340000 Direct materials used 234000 Actual overhead 378000 Overhead applied 306000 Cost of goods manufactured 354000 Total manufacturing costs 1000000 Sheffield Corp.'s direct labor cost for the year is $72000 $306000 $460000 $354000 Tv MacBook Air 80 888 Qa FI F2 F3 F4 F5 F7