Use the Following Information for Questions
Payne Company Developed

Use the following information for questions
Payne Company developed the following data for the current year:
$\begin{array}{cc} \text { Beginning work in process inventory } &\$68,000\\ \text { Direct materials used} &104,000\\ \text { Actual overhead} &88,000\\ \text { Overhead applied } &92,000\\ \text { Cost of goods manufactured } &450,000\\ \text { Total manufacturing costs. } &428,000\\\end{array}$


-How much is Payne Company's direct labour cost for the year?

A) $254,000
B) $300,000
C) $232,000
D) $164,000