Use the following information to calculate the amount of direct labour cost incurred. Direct materials inventory, beginning of the year 6,000 Direct materials inventory, end of the year 4,000 Direct materials purchased during the year 35,000 Work in process inventory, beginning of the year 10,000 Manufacturing overhead applied during the year 24,000 Work in process inventory, end of the year 15,000 The predetermined overhead rate is 150% of direct labour costs. (Answer without point or comma separators, e.g., 1000 instead of 1,000)