Answer:
$124000
Explanation:
Given: Manufacturing cost= $220000
Manufacturing overhead= $42000.
Direct material= $54000.
Now, finding the direct labor cost.
Remember: Direct labor cost= [tex]Manufacturing\ cost- (overhead\ cost+ direct\ material)[/tex]
⇒ Direct labor cost= [tex]\$ 220000-(42000+54000)[/tex]
⇒ Direct labor cost= [tex]\$220000- \$ 96000[/tex]
⇒ Direct labor cost= [tex]\$ 124000[/tex]
Hence, direct labor cost is $124000