Statement of Cost of Goods Manufactured from Percent Relationships

Information about NuWay Products Company for the year ending December 31, 2014, follows:

• Sales equal $525,000.
• Direct materials used total 72,000.
• Manufacturing overhead is 150 percent of direct labor dollars.
• The beginning inventory of finished goods is 20 percent of the cost of goods sold.
• The ending inventory of finished goods is twice the beginning inventory.
• The gross profit is 20 percent of sales.
• There is no beginning or ending work-in-process.

I need to make a statement of cost of goods manufactured for 2014. How do I calculate Direct Labor costs from this information?