Samsung developed the following data for the current year: Beginning work in process inventory 245,000 Direct materials used Actual overhead 330,000 680,000 795,000 Overhead applied Cost of goods manufactured 1,400,000 Total manufacturing costs 1,250,000 How much is Samsung's dirett labor cost for the year? Select one: O a. 275,000 b. 390,000 c. 240,000 d. 125,000