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Rosle Company developed the following data for the current year: Beginning work in process inventory $103,000 Direct materials used 153,000 Actual overhead 130,000 Overhead applied

Rosle Company developed the following data for the current year:

Beginning work in process inventory

$103,000

Direct materials used

153,000

Actual overhead

130,000

Overhead applied

137,000

Cost of goods manufactured

672,000

Total manufacturing costs

645,000

How much is Rosle Company's direct labor cost for the year?

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