Greer Company Developed the Following Data for the Current Year

Greer Company developed the following data for the current year: $\begin{array}{ll}\text { Beginning work in process inventory } & \$ 102,000 \\\text { Direct materials used } & 156,000 \\\text { Actual overhead } & 132,000 \\\text { Overhead applied } & 138,000 \\\text { Cost of goods manufactured } & 675,000 \\\text { Total manufacturing costs } & 642,000\end{array}$
-How much is Greer Company's direct labor cost for the year?

A) $381,000
B) $450,000
C) $348,000
D) $246,000