waterway industries's direct labor cost for the year is?

Question 23 of 50 Waterway Industries developed the following data for the current year: $340000 Beginning work in process inventory Direct materials used 244000 Actual overhead 388000 316000 Overhead applied Cost of goods manufactured Total manufacturing costs 364000 1020000 Waterway Industries's direct labor cost for the year is $364000. $460000 $316000 $72000