Greer Company developed the following data for the currentyear: Beginning work i

Greer Company developed the following data for the currentyear: Beginning work in process inventory $68000 Direct materials used 104000 Actual overhead 88000 Overhead applied 92000 Cost of goods manufactured 450000 Total manufacturing costs 428000How much is Greer Companys direct labor cost for the year? $164000 $254000 $300000 $232000