Village Company's selected cost data for 2012 are shown below:

Cost of goods manufactured	$145,200
Work in process inventory, Jan. 1, 2012	18,500
Work in process inventory, Dec. 31, 2012	22,500
Direct materials used	15,800

Assuming manufacturing overhead costs of $83,375, what is the amount of direct labor incurred by Village Company in 2012?

Your answer:
	$50,025
	$38,400
	$42,500
	$60,000