The John Company had the following activities during $2023$:

Direct Materials:

Beginning Inventory $$24,000$

Purchases $,61,600$

Ending Inventory $,11,000$

Manufacturing Overhead $11,500$

Cost of Goods Manufactured $104,100$

During the year, work in process increased by $$2,500$ and finished goods decreased by $$6,000.$

Calculate the amount of direct labor costs for the year.