XYZ Company recorded the following information related to their inventory accounts for 2024: January 1 December 31 Direct materials inventory $74,000 $37,000 Work in process inventory $48,000 $83,000 Finished goods inventory $51,000 $26,000 XYZ Company's accounting records for 2024 provided the following information: ... Direct materials purchased $ 58,000 Depreciation, office equipment $ 63,000 Utilities (see note below) $ 40,000 Sales commissions .. $ 81,000 Indirect materials $ 33,000 Prime costs $202,000 Depreciation, factory equipment $ 37,000 Rent, factory building ... $ 70,000 Advertising $ 98,000 Production supervisor's salary $ 57,000 Note: 75% of the utilities relate to the general office building while 25% of the utilities relate to the factory. Calculate XYZ Company's direct labor cost for 2024