The data below are for Juliano Marco Company CAN NOT FOUND ANS FOR THIS QUESTION

Raw Materials Inventory	Amount
Begin $200,000 380,000	$420,000 $340,000
End $126,000

Work In Process Inventory	Amount
Begin $25,000 $420,000 $210,000 $161,000	$661,000
End $155,000

Finished Goods Inventory	Amount
Begin $79,000 $661,000	$654,000
End $86,000

Manufacturing Overhead	Amount
$49,000 $34,000 $60,000 $72,000	$161,000

What is the amount of direct labor cost for the period?

a. $661,000

b. $210,000

c. $161,000

d. $107,000