Question 3 of 50 < > View Policies Current Attempt in Progress Sheffield Corp. developed the following data for the current year: Beginning work in process $300000 inventory Direct materials used 194000 Actual overhead 338000 Overhead applied 266000 Cost of goods manufactured 314000 Total manufacturing costs 880000 Sheffield Corp's direct labor cost for the year is O $314000. O $420000. O $72000. O $266000. Save for Later Attempts: 0 of 1 used