Gulick Company Developed the Following Data for the Current Year

Gulick Company developed the following data for the current year: $\begin{array}{lr}\text { Beginning work in process inventory } & \$ 160,000 \\\text { Direct materials used } & 96,000 \\\text { Actual overhead } & 192,000 \\\text { Overhead applied } & 144,000 \\\text { Cost of goods manufactured } & 176,000 \\\text { Total manufacturing costs } & 480,000\end{array}$
- Gulick Company's direct labor cost for the year is

A) $48,000.
B) $240,000.
C) $144,000.
D) $192,000.