The following inventory date relates to the Broome Company:

	Beginning	Ending
Finished goods inventory	?	124,000
Work-in-process inventory	85,000	?
Direct material inventory	117,000	145,000

Costs incurred during the period are as follows:

Conversion costs	324,000
Cost of goods manufactured	496,000
Factory overhead	166,000
Period costs	208,000
Direct materials used	141,000
Opportunity cost	20,000
Cost of goods sold	513,000

Q. The direct labor for the period is:

$106,000

$129,000

$158,000

$38,000