Gulick Company Developed the Following Data for the Current Year

Multiple Choice

Gulick Company developed the following data for the current year: $\begin{array}{lr}\text { Beginning work in process inventory } & \$ 240,000 \\\text { Direct materials used } & 144,000 \\\text { Actual overhead } & 288,000 \\\text { Overhead applied } & 216,000 \\\text { Cost of goods manufactured } & 264,000 \\\text { Total manufacturing costs } & 720,000\end{array}$ Gulick Company's direct labor cost for the year is

A) $72000.
B) $360000.
C) $216000.
D) $288000.