The following partially completed T-accounts summarize transactions for Steinberg Corporation during the year:

Raw Materials
Beg Bal	4,750		8,500
	4,950

Work in Process
Beg Bal	3,850		21,950
	5,950
	8,250
	8,050

Finished Goods
Beg Bal	1,950		20,150
	21,950

Manufacturing Overhead
	2,550		8,050
	3,250
	2,950

Wages & Salaries Payable
	20,150	Beg Bal	2,250
			11,500

Cost of Goods Sold
Beg Bal	20,150

Required

Find the direct labor cost. Show all work.