Sydney Sussex Street (SSS) company's business books contain the following pieces of information for the month of January, 2020: Cost of goods manufactured Finished goods Opening inventory, January 1 Finished goods Closing inventory, January 31 Work in process Opening inventory, January 1 Work in process Closing inventory, January 31 Direct materials used $236,900 131,300 136,400 123,600 119,600 126,400 The management accountant finds that SSS's Direct Labor cost for the month of January 2020 was 131% of the month's (January's) total indirect costs (manufacturing overhead costs). Work out, showing all necessary calculations, how much was SSS's total Direct Labor cost incurred in the month of January 2020 (Round off final answer to the nearest dollar)