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Greer Company Developed the Following Data for the Current Year

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Greer Company developed the following data for the current year:  Beginning work in process inventory $136,000 Direct materials used 208,000 Actual overhead 176,000 Cverhead applied 184,000 Cost of goods manufactured 900,000 Total manufacturing costs 856,000\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?


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