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 $..........$ $ $85,000$

Depreciation, office equipment $......$ $ $63,000$

Sales commissions $...................$ $ $81,000$

Indirect materials $.................$ $ $33,000$

Prime costs $........................$ $$202,000$

Rent, factory building $.............$ $ $70,000$

Advertising $........................$ $ $98,000$

Production supervisor's salary $.....$ $ $57,000$

Calculate XYZ Company's direct labor cost for $2024.$