Sydney Sussex Street (SSS) companys business books contain the following pieces of information for the month of January, 2020:

Cost of goods manufactured	$236,900
Finished goods Opening inventory, January 1	131,300
Finished goods Closing inventory, January 31	136,400
Work in process Opening inventory, January 1	123,600
Work in process Closing inventory, January 31	119,600
Direct materials used	126,400

The management accountant finds that SSSs Direct Labor cost for the month of January 2020 was 131% of the months (Januarys) total indirect costs (manufacturing overhead costs).

Work out, showing all necessary calculations, how much was SSSs total Direct Labor cost incurred in the month of January 2020 (Round off final answer to the nearest dollar)?