Wilkinson, Inc. provides the following inventory balances and manufacturing cost data for the month of January:

Any over- or underapplied overhead is closed to cost of goods sold at the end of the calendar year.

Required:
How much direct labor cost did Wilkinson incur inJanuary?

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Inventories Januar 1 January 31 Raw materials $30,000 $40,000 Cost of goods sold Work in process 10,000 20,000 Applied manufacturing Finished goods 65,000 50,000 overhead Month of $530,000 150,000 January Materials purchased Actual manufacturing 200,000 overhead 144,000