Greer Company Developed the Following Data for the Current Year

Greer Company developed the following data for the current year: $$\begin{array} { l l } \text { Beginning work in process inventory } & \$ 136,000 \\\text { Direct materials used } & 208,000 \\\text { Actual overhead } & 176,000 \\\text { Cverhead applied } & 184,000 \\\text { Cost of goods manufactured } & 900,000 \\\text { Total manufacturing costs } & 856,000\end{array}$$ How much is Greer Company's direct labor cost for the year?

A) $508,000
B) $600,000
C) $464,000
D) $328,000