Gulick Company Developed the Following Data for the Current Year

Gulick Company developed the following data for the current year: $$\begin{array} { l l } \text { Beginning work in process inventory } & \$ 240,000 \\\text { Direct materials used } & 144,000 \\\text { Actual overhead } & 288,000 \\\text { Overhead applied } & 216,000 \\\text { Cost of goods manufactured } & 264,000 \\\text { Total manufacturing costs } & 720,000\end{array}$$ Gulick Company's direct labor cost for the year is

A) $72,000.
B) $360,000.
C) $216,000.
D) $288,000.