Summit Company has provided the following inventory balances and manufacturing cost data for the month of January:

Inventories: January 1 January 31

Direct materials $30,000 $40,000

Work in process 15,000 20,000

Finished goods 65,000 50,000

Month of January

Cost of goods manufactured $515,000

Manufacturing overhead applied 150,000

Direct materials used 190,000

Actual manufacturing overhead 144,000

Under Summit's job-order costing system, any over- or underapplied overhead is closed out to the Cost of Goods Sold account at the end of the calendar year (that is, December 31).

How much direct labour cost was incurred during January?

Multiple Choice

1) $170,000

2) $175,000

3) $186,000

4) $180,000