assume the following from a schedule of cost of goods manufactured: purchases of raw materials $ 38,000 indirect materials used in production $ 7,000 beginning raw materials inventory $ 10,000 ending raw materials inventory $ 14,000 total manufacturing costs added to production $ 71,500 actual manufacturing overhead costs incurred $ 34,000 manufacturing overhead applied to production $ 32,000 what is the direct labor cost? multiple choice $4,167 $15,500 $12,500 $10,500