Wayland Manufacturing uses a normal cost system and had the following data available for 2016:

Direct materials purchased on account Direct materials requisitioned

Direct labor cost incurred (25,000 hrs.) Fixed overhead applied

$

148,000 122,000 ? 200,000 186,000 485,000 396,000 472,000 26,000 44,000 58,000

27) The Cost of direct labor is

a. $200,000.

b. $146,500.

c. $322,000.

d. $150,000.