Warren Company applies overhead based on direct labor cost. Warren Company estimated that it would incur $89,000 in manufacturing overhead costs and $59,500 of direct labor costs during the current year. Actual manufacturing overhead cost totaled $74,000 and actual direct labor costs totaled $54,000 during the current year. If total manufacturing costs were $159,000, what amount of direct materials was used during the year? Multiple Choice $15,500 $16,000 None of these answers are correct. $31.000